SUNAT: Special subdivision request expires on February 28, what tax debts apply?

Sunat recalled that this Friday, February 28, the deadline for Taxpayers They can request their care from the special subdivision of Tax debts Without greater extension, since this mechanism should be overcome in December last year.

To date, more than 135,000 applications have been submitted to access this benefit, being natural persons (61%) those who have requested it most, while the remaining 39% correspond to companies.

The special subdivision offers a discount of interest and fines of up to 100% in the payment modalities in cash and summary payment, being able to accommodate debts that are even in the process of coercive or challenged collection. To do this, taxpayers must use the virtual form No. 1707, enabled on the web portal of Sunat.

Benefits of Special Fractionation

One of the benefits of this special subdivision, recalls Sunat, is that it provides a discount bonus, which applies to interest and fines with their respective interests, but that in no case affects the amount of the non -paid tribute.

This bonus is determined according to the total range of debts that can be accepted to the special subdivision:

The interest rate of the special subdivision, in the modalities of summary and fractional payment is 60% of the moratorium interest rate.

Only guarantees, among other cases, are offered when the balance of the debt updated to the date of submission of the application, deducted the foster fee, exceeds the 200 UIT equivalent to S/1 million 070,000 (by excess).

Special subdivision: payment modalities

To benefit from this special subdivision, the tax debtor has three payment modalities, specifying that the payment in cash or the reception fee must be made the same day of submitted the special subdivision application:

• Cash payment: Total payment of the reception debt. Payment is not required when the debtor only has debt for interest and fines with their respective interests, and these are extinguished due to the application of the discount bonus of up to 100%, if applicable.

• Summary payment: It requires a hook fee not less than 25% of the amount of the debt reception except the discount bonus and the balance is paid by up to three monthly installments.

• Fractional payment: It requires a foster fee not less than 10% of the debt and the balance to be paid is fractional up to 72 monthly installments. The monthly fee cannot be less than S/260, except the last.

Debts that apply to special subdivision

Those tax debts administered by the SUNAT that constitute public treasure income such as Income Tax, IGV, ISC, Special Tax on Mining, customs debts, among others, enforceable until December 31, 2023 and that are pending payment at the date of submission of the application.

Also, balances of postponements and/or subdivisions that are in force or not can be accepted.

Once the application is approved, the coercive collection will be concluded and the embargo measures adopted in said procedure will be lifted.

Natural persons with convictions in force for tax or customs crimes, as well as those whose representatives have been convicted of these crimes are excluded from the special subdivision. In addition, the subjects included in Law No. 30737, which ensures the immediate payment of civil reparation in corruption cases, may not benefit from this fractionation.