The SUNAT has modified the Regulation of the Gradual Regime for the infringement for not submitting declarations within the established deadlines.
The main objective is to facilitate taxpayers of the General, Special Regime and the Tax MYPE with income that does not exceed 19 UIT in the previous year, the presentation of their omitted declarations. This modification introduces greater reductions in fines and extends the period to regularize tax obligations.
Superintendency Resolution No. 000007-2024/SUNAT, published today, offers a series of facilities to taxpayers who could not access the 100% reduction in the fine, encouraging them to regularize their returns, even if they are already in coercive collection process.
Find out what’s new for taxpayers
- Greater reductions in fines: The discount percentages are significantly increased. Previously, the discounts were 95% with payment of the fine and 90% without payment. Now, these percentages increase to 99% with payment and 98% without payment, as long as the declaration is filed and the fine is paid within 7 business days after notification of the Coercive Execution Resolution (REC).
- New sections to correct the violation: A new section is created for correction that ranges from 8 to 120 business days after the REC notification. During this period, the discounts will be 97% with payment of the fine and 96% without payment.
Application to fines in coercive collection
These measures also apply to taxpayers with income of up to 19 UIT who, at the beginning of the validity of the resolution, have fines in coercive collection. Even if the new period of 120 business days from the notification of the REC has already expired or is about to expire, they will be granted an additional exceptional period of 30 business days after the validity of the resolution to regularize their situation.
It is estimated that this new regulation will benefit approximately 565 thousand taxpayers, allowing them to correct the omission in the presentation of their returns with a fine amount more in line with their monthly income. Learn more in the next link
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