Tax refund: See the requirements to access this benefit

The National Superintendence of Customs and Tax Administration (Sunat) reported that this year around 500,000 workers on the payroll will be able to receive a refund of a balance of Income Tax (IR) 2021. But who will be the beneficiaries? Next, we tell you all the details.

The collecting entity indicated that it returns the positive balance if the taxpayer made deductible expenses supported with electronic receipts in consumption in restaurants, bars, hotels, hires professional or technical services or complies with making the contributions for domestic workers.

For example: José is an electrician, works for a company and is on the payroll; your annual income is S/ 40,000, you have deductible expenses of S/ 2,000 and your Income Tax for the year 2021 is S/ 632, and they withheld S/ 792, the balance in your favor for returning it is S / 160.

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 Code; At the same time, it will make the deposit of the amount in the bank account that has been informed.

How to update 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, as of February 14, they will also be able to register their CCI 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.

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.