How to declare and pay my taxes this year in Sunat?

The year began and with it the payment of tax obligations. Therefore, if you are an independent worker, or who is on a payroll, and generated a credit balance or have a tax to pay, you must submit an annual sworn declaration for Income Tax (GO).

The Ministry of Economy published the regulations to implement this measure.

Said declaration will be available from March 31 of this year, while the expiration schedule begins on May 27 and ends on June 10, 2026, depending on the last digit of the RUC. For example, if your number ends in 0, it expires on May 27, 2026, and so on.

In this regard, Pamela Caballero from the National Superintendency of Customs and Tax Administration (Sunat), explained to this newspaper that this procedure is free and can be done from the comfort of your home.

“Those required to present this declaration are natural persons who have a balance to pay either from rental income, issuance of receipts for fees, sale of shares. There are also those who are on the payroll and have rental expenses (they rent a property) among others,” he explained.

For this process, it is necessary to have the SOL key, which can be generated from the Personas APP (mobile) or Sunat Virtual.

This declaration is made through Form 709 that contains the personalized file (income, withholdings, direct payments, deductible expenses) which must be validated or modified if applicable.

If at the end you verify that you have a credit balance, you can request a refund at the same time. If you have tax to pay, you can use the various payment methods or request its installment.

It should be noted that the personal APP, in addition to the declaration, is used to make the payment, request a refund or split it.

Additionally, you can make the payment online, through Sunat Virtual. To do this, you must enter my Declarations and payments in Sunat Online Operations, locate the Payment Slip – Tax Payment option, select the period 13/2025 and the tax code according to the type of Income you are declaring.

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