The National Superintendence of Customs and Tax Administration (Sunat) informed exporters who request the return of the Benefit Balance in Favor (SFMB), that they can opt for the modality of payment into account, so that the corresponding amount is paid directly to them.
He indicated that the deposit will be as long as they have registered their Interbank Account Code (CCI).
From 2020 to date, around 6,800 exporters from all over the country submitted SFMB refund requests; having been selected the mode of payment into account by more than 3,500 of these taxpayers.
The account deposit is the most agile and convenient way to receive the return; It is also the safest means for the exporter to receive the approved amount. It should be noted that the non-negotiable check and the negotiable credit note are also other forms of return.
What is the Balance in Favor Matter of Benefit?
Sunat indicated that the Balance in Favor Matter of Benefit is the difference of the gross tax of the IGV (IGV of the total taxable sales) and the Balance in Favor of the Exporter (IGV of purchases).
Thus, the exporter may use Virtual Form No. 1649 “Refund Request” by accessing Sunat Online Operations (SOL) to carry out the process, provided that, in accordance with current regulations, they are not required to present any type of guarantee.
It should be borne in mind that the maximum amount to request using the account credit modality is S/ 390,000.
How to request the tax refund?
The collecting entity mentioned that exporters who have not yet registered or updated their Interbank Account Code (CCI) can do so from the Sunat portal (www.sunat.gob.pe) entering Operations Online SOL/My Procedures and Consultations.
Then, access the people or companies section and select “Single CCI”, “Single CCI – DRAWBACK/SPOT/RETURNS”.
The CCI must belong to an active account in national currency, not correspond to one of CTS and its owner must be exclusively the beneficiary of the return.
For more information, taxpayers can consult the virtual assistant Sofía or call the consultation center: 0-801-12-100, from a landline, or (01) 315-0730 or *4000, from a cell phone.
Attention is from Monday to Friday from 08:30 a.m. to 06:00 p.m. and Saturdays from 09:00 a.m. to 01:00 p.m.
