Sunat: How to verify if you are entitled to an ex officio refund of Income Tax?

Workers will be able to consult the electronic portal of the Sunat if they have a credit balance on the Income Tax (IR) withheld. This year, around 500,000 people will have a balance in their favor, according to the National Superintendency of Customs and Tax Administration (Sunat). Find out in this note if you are part of the beneficiaries.

The main requirement is to support the expenses with electronic bills for consumption in restaurants, bars, hotels, professional service contracts, technicians or comply with making contributions by domestic workers.

The maximum limit for deductible expenses is 3 tax tax units (UIT), which are currently equivalent to S/ 13,800. The total deduction of this amount only applies if the annual income obtained by the worker exceeds 7 UIT.

For this year, the maximum amount of income tax refund (4th and 5th category) will be S/ 4,140. This sum would only be in the event that personal expenses are supported for the limit of S/ 13,800 and there is a minimum annual income of S/ 253,000.

Source: Sunat

When will the tax refund be made?

Sunat will initiate the return ex officio, with a balance in favor of IR 2021, on the business day following the expiration period of the 2021 Annual Income Tax Return.

In other words, as of Monday, April 11, the refund will be made for workers on the payroll who made deductible expenses for consumption in bars, restaurants, hotels, among other activities.

Steps to know if you are one of the beneficiaries

The taxpayer who wants to know if he has an ex officio refund for the year 2021 must enter HERE.

Then you will have to put the data requested in the Sunat window:

ID number.
If you have an ex officio refund, a screen will be displayed in which you are notified that the payment will be made to your savings account automatically.
Date of birth.

Sunat: How to verify if you are entitled to an ex officio refund of Income Tax?

If you have an ex officio refund, a screen will be displayed in which you are notified that the payment will be made to your savings account automatically.

In addition, it mentions that if you want to know the details of your deduction and balance to be returned, you must have the SOL key.

If you do not have a SOL key, you can generate one in this LINK.

How will the refund be made?

The return of this balance is made automatically, without the need for any personal management, with the deposit in your bank account, as long as the worker or his employer has registered his Interbank Account Code (CCI) in the Sunat.

To date, it is known that more than 184,000 of these workers have complied with registering their CCI. The estimated amount of return to this group amounts to S/ 68.2 million.

If it turns out that you have a refund, Sunat will notify you of a resolution stating the amount you have in favor of the taxpayer, and will send it to your electronic mailbox of the SOL key; At the same time, it will make the deposit of the amount in the bank account that has been informed.

How to register my CCI?

According to Sunat, there are around 316,000 workers on the payroll who, being beneficiaries of the ex officio refund of IR 2021, have not yet registered their CCI with Sunat.

For this purpose, those natural persons who have RUC can register or update their CCI in the following way:

Login to www.sunat.gob.pe.
Click on “Operations Online (SOL)”.
Select the option “My procedures and queries”.
Then type the ID or RUC number and password to log in.
In the “People” module, access the option “Other declarations and requests”.
Click on the “My Returns” option.
Subsequently, select “Interbank Account Code”.

It should be noted that the CCI can also be registered from their smartphones, through the APP People Sunat, available in the virtual stores APP Store and Google Play.

For the CCI registration to be valid, the account must be in national currency, belong to the beneficiary of the refund and must not correspond to a CTS account.