To pay close attention. The National Superintendence of Customs and Tax Administration (SUNAT) announced the monthly due date schedule for the declaration and payment of tax obligations corresponding to the year 2026.
The calendar will come into effect on February 16 and will be applicable for the tax periods between January and December of this year.
According to the collecting entity, the expiration dates have been established based on the last digit of the Single Taxpayer Registry (RUC), in accordance with the official table approved for each month of the year.
This scheme allows ordering compliance with the tax obligations of natural persons, companies and public entities.
SUNAT specified that, in the case of the tax period of December 2026, the due dates will be computed from January 2027.
Likewise, he recalled that the Executing Units of the National Public Sector have specific treatment within the schedule.
A highlight of the calendar is the benefit granted to the so-called Good Taxpayers. Those taxpayers who have this qualification, granted by SUNAT in recognition of their constant and compliant tax behavior, will have an additional period to submit their declarations and make the payment of their obligations.
The tax administration recommended that taxpayers review the dates that correspond to them in advance, in order to avoid fines, interest or other sanctions for non-compliance.
FACT
-To access the complete schedule and more information, SUNAT made available its institutional portal, its official channels on social networks, the telephone consultation center (0-801-12-100 and 315-0730), as well as the Taxpayer Service Centers located nationwide.
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