The National Superintendence of Customs and Tax Administration (SUNAT) has approved new provisions and Virtual Form No. 1707, allowing taxpayers with tax debts as of December 31, 2023 to request Special Fractionation, in accordance with Legislative Decree No. 1634 and its regulations. This is provided by Superintendency Resolution No. 206-2024/SUNAT, recently published in the official gazette. The deadline to qualify for this benefit ends next December 20.
This Special Fractionation is aimed at those tax debts administered by SUNAT that are part of the income of the Public Treasury, such as Income Tax, VAT, ISC, Special Mining Tax, customs duties, among others.
These debts must be pending payment and have been generated before December 31, 2023, and may be contained in Determination Resolutions, Payment Orders, Fine Resolutions, Collection Settlements, as well as in customs declaration settlements. In addition, debts in the process of coercive collection or those in a disputed situation can also be accepted.
Once the application for fractionation is approved, the coercive collection will be suspended and the precautionary measures adopted as part of said procedure will be lifted, which gives respite to taxpayers in the forced execution process.
Benefits of Special Fractionation
One of the main attractions of the Special Fractionation is the discount bonus, applicable to interest and fines, but which does not affect the original amount of the taxes. This bonus varies depending on the total range of debt that is eligible for fractionation.
In addition, the interest rate for this modality is 60% of the Default Interest Rate (TIM), which represents a relief compared to the conventional rates applied to tax debts.
As for guarantees, they will only be required if the balance of the debt, after deducting the initial payment, exceeds 200 Tax Tax Units (UIT).
Payment Methods
Taxpayers can choose between three payment options:
- Cash payment: For those who choose to cancel the entire debt. If the taxpayer only has debt for interest and fines, the discount bond could extinguish up to 100% of these concepts, eliminating the need to pay.
- Summary payment: This option requires an initial payment of 25% of the debt amount (less the discount bond), and the balance is paid in a maximum of three monthly installments.
- Fractional payment: Allows you to divide the remaining balance into up to 72 monthly installments, with an initial payment of 10%. In this case, the discount bonus will be applied to the last installments, and the minimum monthly installment cannot be less than S/ 260.00.
This Special Fractionation represents an opportunity for taxpayers to regularize their pending tax obligations, accessing payment facilities and reductions in fines and interest. SUNAT thus seeks to encourage tax compliance, providing accessible alternatives for those facing economic difficulties.
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