PERU
Sunat Facilitates the 2023 Annual Income Declaration for Natural Persons:
The National Superintendence of Customs and Tax Administration (Sunat) has announced the availability of the form for filing the Annual Income Tax Return for the taxable year 2023 for individuals without a business. This measure, which comes into effect as of May 13, seeks to simplify and streamline the tax process for close to 600,000 taxpayers.
The Sunat establishes that natural persons who have received fifth category income (on payroll) with a favorable balance and deductions for leasing and/or subletting of properties must comply with this tax, as well as those independent workers who receive fourth and fourth category income. . . obligation. category entry. fifth categories and income from foreign sources with a favorable balance.
Likewise, taxpayers who allocate rental expenses to their spouses or cohabitants are included in this category, as well as those who have a balance to pay on first, second and work income and/or income from a foreign source, or who carry balances in favor. from previous years to apply them against the tax.
To facilitate this process, Sunat provides personalized reference information, updated as of April 30, 2024, on income, payments, withholdings and expenses, which taxpayers can verify, complete or modify when submitting the Annual Declaration.
If the taxpayer has a balance in favor of Income Tax, they can register or update their interbank account code (CCI) to receive the refund directly into their bank account. In addition, the possibility of requesting payment of the determined tax in installments or deferral is offered immediately after submitting the declaration, without having to go to a Sunat office.
Sunat recommends taxpayers not to wait for the final expiration schedule, which runs from May 27 to June 11, 2024, according to the last digit of the Single Taxpayer Registry (RUC), to submit the declaration, thus providing an opportunity to comply. with this obligation in a timely and efficient manner
