Decree approving special fractionation of tax debt is made official

He Executive power promulgated this Friday Legislative Decree No. 1634, which approves a special fractionation for tax debts administered by the National Superintendence of Customs and Tax Administration (Sunat).

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The law aims to regulate a more accessible payment mechanism for debts with the treasury, such as income tax, general sales tax, among others. In this sense, different payment methods are established for debtors, such as cash, summary or split payment. Each of these possibilities has its respective advantages and discounts.

The law covers debts up to December 31, 2023, including interest, adjustments and associated fines. However, debts and bankruptcy proceedings, as well as those generated by withheld taxes or those with a final court ruling, are not included in the fractionation.

To access the installment payment, taxpayers must submit their application by December 20, 2024. For them, bonuses are established on interest and fines, depending on the amount of the debt and the chosen payment method.

The decree also provides for measures in the event of non-payment and establishes guarantees for certain payment methods. Given this, Sunat has 45 working days to resolve the requests of those seeking to benefit from the installment payment system.

Exceptional measure

The Minister of Economy, José Arista, said on Wednesday that this regulation is aimed at both natural persons and legal entities.

“We do not want this taxpayer to feel cornered by tax debts, we want to give him a bridge of money so that he can get back on track,” he said.

He also said that the measure is “exceptional” and seeks to encourage the payment of tax debt.

“All debts can be accepted, those that are being claimed, those that are being appealed, those that are in the Judiciary, those that are in the Tax Court,” he said.

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