Natural persons and companies required to present the Annual Income Tax Return 2021also have the option of requesting online and in a few minutes the deferral or installment of their tax debt, in case they do not have the resources at that time to pay the amount that corresponds to them to pay, informed the Sunat.
The institution explained that as for natural persons, once the 2021 Income Statement has been filed, through the APP People or Sunat Virtual, and if a debt for capital or work income has been determined, they have the option of immediately sending a request for postpone or split the debt.
If they do not do so at that time, they may submit the request after five business days from the filing date of the 2021 Income Tax Return.
What requirements should I take into account?
The debt must be equal to or greater than S/ 460 (10% of the UIT). In addition, the fractionation fee cannot be less than S / 230.
After selecting the number of installments and sending the request, it will be evaluated and the taxpayer will be notified of its approval.
Sunat pointed out that in the case of companies that consider requesting the installment of the debt determined in their 2021 Annual Income Statement, they must take into account the following:
- If their annual income did not exceed S/ 690,000 (150 UIT), they may request the installment of their debt.
- Immediately after submitting your Annual Return within the established term; for which they will use the link enabled in Sunat Online Operations.
- In the event that these companies do not request the installment at the time of submitting the Annual Return or have not made said submission within the term established in the aforementioned schedule, they may request it as of the sixth business day following the submission of the return in Sunat Virtual.
- For their part, companies with revenues greater than S/ 690,000 that submitted their Annual Income Statement 2021, may request installment or deferral starting on the first business day of May 2022, through Sunat Virtual.