More than 1,200 companies (legal entities and natural persons with businesses) have already complied with presenting, during the first two weeks of the year, their 2021 Annual Income Statement, anticipating the due dates that begin at the end of March, reported the Superintendence National Customs and Tax Administration (Sunat).
This year, it is estimated that more than 800,000 companies, from the General Regime and/or the Mype Tax Regime, must comply with presenting the annual declaration. It should be noted that taxpayers of the New RUS and the Special Income Regime are not required to submit it.
For greater convenience, the annual return is filed through the Internet, through Virtual Form No. 710 (simplified or complete), which contains reference information, partially pre-filled as a result of the crossing of the information carried out by the Tax Administration, and which shows the balance in favor, payments on account and tax withholdings, as well as the Temporary Tax on Net Assets (ITAN) that has not been applied as a credit against payments on account.
Fractionation and returns
Those companies that, when making the declaration, have a tax to pay, have the option of immediately availing themselves of the benefit of the fractionation and/or deferral of the tax debt. The taxpayer has the option of requesting the deferment of his debt for up to six months, the installment for up to 72 months or the deferment with installment.
In the case of legal entities whose payments on account and other credits with the right to a refund of the Income Tax, are higher than the resulting tax, you may request the return of the balance in your favor; or request compensation against future payments on account or regularization of the following tax years.
The expiration schedule, which establishes the final dates, for the presentation of the Annual Income Statement 2021 will begin on March 25 and end on April 8, 2022, according to the last digit of the taxpayer’s RUC.
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