How to open a deduction account at Banco de la Nación?

The deduction accounts They are very useful for the payment of different tax obligations of thousands of people who offer certain goods and services. Through this Sunat system, a percentage of the total price of the good or service (deduction) is deposited by the buyer in this company account, while the rest is delivered to the company in the manner agreed by both parties.

All the money that enters the deduction account can only be used to comply with obligations: taxes, fines, contributions to EsSalud and ONP, advances and payments on account of taxes, precautionary measures, and expenses for coercive collection or sanctions (generated by Sunat ). In the following note we explain how to open your own withdrawal account at Banco de la Nación to simplify these payments, and we tell you in which operations this system is applied.

What is a deduction account?

The deduction checking account It is an account where a percentage of certain operations of a company is deposited, which can only be used to pay its tax obligations.

Open a deduction account with the Banco de la Nación

To open a deduction account at Banco de la Nación you will need the following:

Requirements for a natural person

• Letter signed by the holder requesting the opening of the checking account.
• Original identity document (DNI) or, if you are a foreigner, a simple copy of the valid immigration card, passport or temporary residence permit (PTP) card.
• Simple copy of the updated RUC file.
• Signature record of the person authorized to handle the checking account.

Requirements for a legal entity

• Affidavit for opening a current account of deductions.
• Simple copy of RUC file (CIR, proof of registered information), with updated, active RUC and with existing tax address.
• Original national identity document (DNI) or, in case of being a foreigner, a simple copy of the immigration card, passport or temporary residence permit card (PTP) of the person (s) authorized to handle the checking account.
• Signature record of the person authorized to handle the checking account.

If the representatives do not approach to open the account of deductions, they can authorize a third party through a simple notarial letter, sending the opening cards and registration of duly signed signatures. This person must show their valid identity document. The opening cards and registration of signatures are available at Banco de la Nación agencies.

Step by step procedure

Once you have all the documents mentioned, you can follow these steps to open your deduction account:

• Go to an authorized agency of the Banco de la Nación with the requirements and request to open a current account of withdrawals.
• The agent will give you a form that you must complete with your company data.
• Then you will receive a document in which the number of your current account of withdrawals will appear, in which your clients will be able to make deposits.

In which operations is the deduction applied?

The detraction applies to the following operations:

• Sale of movable and immovable property, provision of services or construction contracts taxed with IGV and / or ISC whose income constitutes third category income for the purpose of income tax.
• All the modalities of withdrawals considered as sale, to which the IGV Law refers in its article 3 paragraph a).
• Transportation of goods from the place of production or from any region with tax benefits to other parts of the country, as long as this is not related to a sale taxed with VAT.
• Transfer carried out by companies that issue their vouchers outside their establishments (itinerant issuer).

To make the deposit of deductions, the total value of the operations must exceed the UIT average (S / 2,200 as of October 15, 2021) in the case of the goods indicated in Annex 1 of RS 183-2004-SUNAT, and exceed the S / 700 if it is about the goods or services indicated in the other annexes. Likewise, you must take into account the excepted cases of the detraction mentioned in said rule.

What banks offer deduction accounts?

You will be able to open a current account of withdrawals in any of the authorized agencies of the Banco de la Nación.

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How to contact Banco de la Nación by phone, mail or web

Next, we provide you with the contact channels of Banco de la Nación so that you can present your particular queries:

Toll free

Customer service telephone numbers

• (01) 440-5305 and (01) 442-4470

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