The entity reported that a large number of taxpayers have requested to benefit from Special Debes Fractionationa mechanism that allows regularizing tax obligations under specific conditions. This benefit will be available for a limited time and is processed through a form, accessible in the official portal of the entity.
The fractionation offers discounts on interest and fines for those who opt for cash payment, in addition to including debts in coercive collection. The applicable interest rate is reduced and, in some cases, a guarantee is required if the debt balance, after the deduction of the initial quota, exceeds 200 tax tax units (UIT).
Deadline for fractionation debts in Sunat: Who access and what requirements are there?
The National Superintendence of Customs and Tax Administration (Sunat) He informed that to date more than 130,000 applications have been registered to benefit from the special subdivision. This benefit allows us to regularize tax debts under favorable conditions and will be available until February 28.
To access this mechanism, taxpayers must use the 1707 virtual form, available on the portal www.sunat.gob.pe. This subdivision provides discounts on interest and fines of up to 100 % in case of cash payment, and even includes debts in the process of coercive collection.
SUNAT: What are the benefits of the special subdivision?
The special subdivision offers a discount bonus on interests and fines, without affecting the pending tribute. This bonus varies according to the total amount of the reception debt.
Likewise, the applicable interest rate is 60 % of the moratorium interest rate (Tim). In some cases, guarantee is required if the balance of the debt, after deducting the foster fee, exceeds 200 tax tax units (UIT).
What are the payment modalities for this special subdivision?
Taxpayers can opt for three payment modalities:
- Cash payment: It covers all the reception debt. Disbursement is not required if the debt corresponds only to interests and fines that are extinguished by the discount bonus.
- Summary payment: It implies an initial quota of at least 25 % of the pending balance, discounting the bonus, and the remaining amount is paid in a maximum of three monthly installments.
- Fractional payment: It requires an initial fee of at least 10 % of the debt and allows to divide the balance by up to 72 monthly installments, with a minimum payment of 260 soles per share, except the last one.
This fractionation applies to debts administered by the SUNAT that represent income for the public treasure, such as the Income Tax, IGV, ISCSpecial Tax on Mining and Customs Debts, provided that they are enforceable until December 31, 2023 and remain unpaid at the time of the application.
Likewise, balances of postponements and/or subdivisions are included. Once the application is approved, the processes of coercive collection are suspended and previously applied embargoes are raised. For more information, taxpayers can access the Sunat specialized micrositio.
What is Sunat?
The Sunat (National Superintendence of Customs and Tax Administration) is the body in charge of collection of taxes and customs control in Peru. Its main function is to administer internal and customs taxes, to control compliance with the tax obligations of natural and legal persons, and facilitate foreign trade.
Source: Larepublica
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