This SUNAT schedule includes deadlines for natural persons, Mypes and other taxpayers, and payment dates depend on the last RUC digit to facilitate the tax organization.
This 2025, the National Superintendence of Customs and Tax Administration (Sunat) has published the expected Income Tax Payment Schedule (IR) for exercise 2024. This instrument establishes the deadlines for the affidavit and the payment of tax regularization in Peru.
This schedu A correct tax organization.
SUNAT: Income Tax Schedule Exercise 2024
The payment schedule of the Income Tax and of the Financial Transactions Tax (ITF) of the Taxes of 2024 is divided into two main categories, whose payments are organized in order of the last RUC digit:
| Last RUC digit | Natural persons and mypes (Law No. 31940) | Taxpayers General (No Mypes) |
|---|---|---|
| 0 | May 26, 2025 | March 26, 2025 |
| 1 | May 27, 2025 | March 27, 2025 |
| 2 | May 28, 2025 | March 28, 2025 |
| 3 | May 29, 2025 | March 31, 2025 |
| 4 | May 30, 2025 | April 1, 2025 |
| 5 | June 2, 2025 | April 2, 2025 |
| 6 | June 3, 2025 | April 3, 2025 |
| 7 | June 4, 2025 | April 4, 2025 |
| 8 | June 5, 2025 | April 7, 2025 |
| 9 | June 6, 2025 | April 8, 2025 |
| Good taxpayers and without ruc | June 9, 2025 | April 9, 2025 |
What laws regulate taxpayers and what are the applicable criteria?
Law No. 31940 extends the deadline for natural persons and mypes to submit their annual declaration and pay the income tax until June of the following year. Only mypes that do not belong to defined economic groups can benefit from this benefit.
For its part, the Single Ordered Text (TUO) of the Law of Promotion to Productive Development classifies companies with companies with annual income smaller or equal to 1,700 UIT. This excludes those subject to the economic control exercised by third parties.
What key dates and forms should you consider?
The Sunat He has scheduled the disposal of virtual forms for income tax, which can be accessed from each established date:
- VIRTUAL FORM 709 – NATURAL PERSON: Available from the March 31, 2025 on the portal and the PEOPLE app.
- Virtual form 710 (simplified and complete for third category): Accessible from the January 2, 2025 In virtual Sunat.
What is the function of the SUNAT and the Income Tax?
The Sunatin charge of fiscal collection in Peru, manages the administrative processes of income tax, a mandatory tax for persons and companies according to their annual income. This tax finances essential public services such as health, education and infrastructure.
In its role, SUNAT promotes economic formalization and fight against tax evasion. Payment schedules allow to organize tax compliance and strengthen control over taxpayers, guaranteeing the correct tax collection in the country.
Source: Larepublica
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