Procedure for tax refunds at Sunat: who has access to this benefit and how to register my CCI

Attention! Every year, the National Superintendence of Customs and Tax Administration (Sunat) makes the tax refund, which varies according to each taxpayer. This refund is made to citizens who pay taxes in the fourth or fifth categories and that during the consumption period they have chosen to request the electronic receipt when making their purchases in establishments in the country.

On this occasion, the process of automatic refund of the balance in favor of Income Tax 2023 for more than 300 thousand workers has already begun, so the deposit is being made directly to the taxpayers’ bank accounts. Along these lines, if you have not yet updated your data so that your taxes can be refunded, here we help you with all the information you need to know. Take note!

Sunat Refund 2024: Who has access to this benefit?

Those who have access to this benefit are workers who have made deductible expenses in hotels and restaurants, requesting electronic sales receipts and identifying themselves with their DNI, as well as EsSalud contributions from domestic workers, payments for leasing or subleasing of real estate and expenses for professional services supported by electronic fee receipts, have access to tax refunds.

Sunat 4th and 5th category refund: how do I update my CCI?

If you wish to receive the refund of your taxesyou must keep in mind that this will only be carried out in the bank account registered by each taxpayer. Therefore, if you have not yet updated your CCI or you have not registered yet, follow these steps.

• Go to the official Sunat website, click here.
• Then head to the blue shaded option ‘Online Trading (SOL).
• Another tab will open, look for the option ‘My procedures and queries’.
• A box will open so you can log in with your RUC, username and password.

In this regard, the CCI must be in national currency (soles) and in the name of the taxpayer. The account number (CCI) cannot be that of a CTS.

Sunat 2024: who will be the new contributors?

The Sunat announced a new group of contributors with the aim of expanding the tax base. Therefore, it was established that those who are in the following conditions must register in the Single Taxpayers Registry (RUC):

• Owners of five or more properties whose combined value exceeds 126 UIT (S/648,900).
• Owners of shares or interests in Peruvian or foreign companies whose value, in total, exceeds 100 UIT (S/515,000).
• Have made purchases of goods subject to VAT that exceed 10 UIT (S/51,500) per year.}
• Have received interest on deposits in accounts of companies in the financial system and the sum of the balances of these accounts exceeds 300 UIT (S/1 million 545,000).

Auction for Fiestas Patrias, via Sunat 2024: how to access?

Attention! If you want to access the auction of different products such as household appliances, electronic items, clothing and footwear, you only have to follow these steps to register:

• Register on the Sunat platform: Participants must create an account on the Sunat customs auction portal, click here, providing their DNI or RUC number, personal and contact information.
• Confirm your registration: Once registered, you will receive a confirmation link in your email. You must open this link to validate your account.
• Explore the product catalog: After validation, users can access the complete catalogue of products available for auction. It is advisable to review the characteristics and conditions of the items of interest.
• Make your offers: Interested parties can place their bids through the platform, ensuring that the bid is equal to or greater than the base price established for each product. The winning bid will be the highest at the end of the bidding period.