Taxpayers who do not file their affidavit of Income tax 2021, between March 25 and April 8, will be sanctioned with differentiated fines, reported the Lima Chamber of Commerce (CCL).
According to the schedule established by the National Superintendence of Customs and Tax Administration (Sunat), the Income Tax regularization affidavit must be submitted according to the last digit of the RUC of each taxpayer.
| LAST DIGIT OF RUC | 0 | 1 | two | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|---|---|---|---|---|---|---|---|---|---|---|
| DUE DATE | 25.03 | 28.03 | 29.03 | 30.03 | 31.03 | 01.04 | 04.04 | 05.04 | 06.04 | 07.04 |
“In addition, according to the Tables of Infractions and Sanctions provided for in the Tax Code, approved by Legislative Decree No. 981, the fines vary depending on whether they are taxpayers of the General Regime, MYPE Tax Regime or natural persons who have generated income from capital or job”said the manager of the Legal Center of the CCL, Victor Zavala.
For good taxpayers, the maximum term is until April 8, 2022.
Likewise, to determine the amount of the fine, the current ITU (S/ 4,600) must be considered, which is subject to the gradual regime (reduction), according to Superintendence Resolution No. 063-2007-Sunat.
In the case of the General Regime and the MYPE Tax Regime, the fine is S/ 4,600; If the omission of the affidavit is voluntarily regularized, the fine will be 10% of the UIT, that is, S/ 460 (provided the fine is paid) and 20% of the UIT (S/ 920) if the affidavit is regularize without payment of the fine.
For natural persons, in the case of capital and/or labor income taxpayers, the fine is 50% of the UIT (S/ 2,300). If the omission of the affidavit is regularized voluntarily, the fine will be 10% of S/ 2,300 (S/ 230) provided that the fine is paid and 20% of S/ 2,300 (S/ 460) if the omitted declaration is submitted without paying. the fine.
“The aforementioned reduced fines only apply when the taxpayer regularizes his situation, before any requirement of the Sunat”, refers Victor Zavala.
special graduality
The CCL also indicates that according to RS 078-2021/Sunat, those who belong to the general regime or to the tax MYPE regime, and who incur in an infraction for not submitting said declaration within the established period, and who have obtained net income in the period 2020 that do not exceed 150 UIT, will have a 100% discount as long as they voluntarily correct the infraction. In case the correction is carried out in an induced way, they will be able to obtain discounts of 95% or 90%.
It is worth mentioning that, if the affidavit is regularized upon request and within the term granted by Sunat, the aforementioned fines (S/ 4,600 and S/ 2,300) will be reduced by 60% (correction with payment of a fine) and 50% ( rectification without payment of fine).
“The fines are paid with default interest (0.9% monthly) from the day after the due date up to and including the payment date, in accordance with Res. 044-2021-Sunat”, Victor Zavala scored.
