Annual Income 2021: Taxpayers can access fractionation via the internet

Individuals and companies that must file the 2021 Annual Income Tax Return have the option to request online the deferral and/or installment of their tax debt, if they cannot have the resources at that time to pay the amount that they pay. they should pay.

In the case of natural persons, once the 2021 Income Statement has been filed, through the APP Persons or Sunat Virtual, and a debt for capital or work income has been determined, they have the option of immediately submitting a request to defer and/or or split the debt.

If they do not do so at that time, they may submit the request after 5 business days from the filing date of the 2021 Income Tax Return.

The debt to be divided or deferred must be equal to or greater than S/ 460 (10% of the UIT). In addition, the fractionation fee cannot be less than S/ 230. After selecting the number of installments and sending the request, it will be evaluated and the taxpayer will be notified of its approval.

Companies

In the case of companies that consider requesting the installment of the debt determined in their 2021 Annual Income Statement, they must take into account the following:

If your annual income did not exceed S/ 690,000 (150 UIT), you may request the installment of your debt immediately after submitting your Annual Declaration within the established term; for which they will use the link enabled in Sunat Online Operations.

In case these companies do not request the installment at the time of submitting the Annual Return or have not made said submission within the period established in the aforementioned schedule, they may request it as of the sixth business day following the submission of the return through SUNAT Virtual.

For their part, companies with revenues greater than S/ 690,000 that submitted their 2021 Annual Income Statement, may request installment or deferral starting on the first business day of May 2022, through Sunat Virtual.