As part of the “Con Punche Perú” plan of the Ministry of Economy and Finance (MEF), the Sunat The deadline for filing the monthly declaration and payment of taxes for the December 2022 period was extended until February.
This measure applies to taxpayers who obtained income of up to 1,700 UIT (S/8’415,000) in the period November 2021 and October 2022.
“The tax return for the December 2022 period may be submitted between February 15 and 23, 2023, according to the last digit of your RUC, that is, 30 days after the initially established term,” reported the Superintendency.
Likewise, he specified that there are also new deadlines for the maximum delay dates of the Electronic Sales and Purchase Income Records corresponding to December 2022. These dates will be from February 14 to 22.
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COMPLIANCE
The Sunat reported that the extension is for those taxpayers who
-They are taxpayers of the New RUS in all those periods.
-They are natural persons who have not had income that qualifies as Third Category Income or have not been subject to the New RUS.
-They are unaffected taxpayers of Income Tax, other than the National Public Sector.
-They are taxpayers exempt from Income Tax and carry out, only, operations exempt from IGV.
