The Sunat reported that natural persons and companies that must submit the 2022 Income Statement have the option of requesting online and in a few seconds the deferral and/or fractionation of their tax debt.
LOOK: Sunat: Tax collection was S/ 11,838 million in February 2023
In the case of natural persons without a business, if after filing the declaration -with the People APP or SUNAT Virtual- a debt for capital or work income was determined, they can immediately request a request to defer and/or divide said amount, If they do not do so at that time, they may request it after 5 business days from the date of presentation of the 2022 Income.
The debt to be divided and/or deferred must be equal to or greater than S/ 495 (10% of the UIT) and the installment fee cannot be less than S/ 248. After selecting the number of installments and sending the request , it will be evaluated and the taxpayer will be notified.
Businesses or companies
In the case of businesses or companies that consider requesting the deferment and/or installment of the debt determined through SUNAT Virtual, they must take into account the following:
If your annual income did not exceed S/ 742,500 (150 UIT), you may request the deferral and/or installment immediately after submitting your Annual Declaration within the established term.
If they do not request it or have not made the 2022 Income Statement within the established deadlines, they may request it from the sixth business day following the date that corresponded to them according to the expiration schedule -established according to the last digit of their RUC-.
For their part, companies with income greater than S/ 742,500 (150 UIT) that submitted their 2022 Income Statement, may request the installment and/or postponement as of the first business day of May 2023.
