Since February 14, natural persons are enabled to make their Annual Income Statement before the National Superintendence of Customs and Tax Administration (Sunat).
According to Superintendency Resolution No. 000195-2021/SUNAT, Virtual Form No. 709 is now available on SUNAT Virtual (www.sunat.gob.pe) and in the People APP so that taxpayers can file their return without having to wait for the deadlines.
LOOK: Tax refund: How do I know if I am a beneficiary and what are the requirements?
Who declares Income Tax?
In the case of natural persons:
- Those who would have received Fifth Category Income (workers on the payroll) and, at the same time, deduct leasing and/or sublease expenses of real estate.
- Workers who receive Fourth Category Income (independent workers) and/or Fifth Category (workers on the payroll) and Foreign Source Income that have a balance in favor of Income Tax.
- Those who would have received Fourth and/or Fifth Category Income that attribute rental expenses to their spouses or cohabitants.
- Those that determine a balance to be paid for First, Second and Labor Income and/or Foreign Source Income.
- Those who carry balances in favor of previous fiscal years and apply them against the tax and/or have applied said balances, if applicable, against payments on account for Fourth Category Income.
Maturity schedule
The deadline for filing the 2021 Annual Income Statement will begin on March 25 and end on April 8, 2022. The payment dates are due to the last digit of the taxpayer’s RUC.
| Last digit of the RUC and others | Expiration date |
|---|---|
| 0 | March 25, 2022 |
| one | March 28, 2022 |
| two | March 29, 2022 |
| 3 | March 30, 2022 |
| 4 | March 31, 2022 |
| 5 | April 1, 2022 |
| 6 | April 4, 2022 |
| 7 | April 5, 2022 |
| 8 | April 6, 2022 |
| 9 | April 7, 2022 |
| Good Taxpayers and subjects not required to register with the RUC | April 8, 2022 |
