The Sunat reported that the deadline for taxpayers with tax debt to request the Special Fractionation expires on February 28. The superintendency indicated that those debts that constitute income from the Public Treasury can be accepted, such as Income Tax, VAT, ISC, among others.
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Likewise, he pointed out that any of the three payment methods can be requested:
Spot. Full payment of the accepted debt less the discount bond. Payment is not required when the debtor only has debt for interest and fines with their respective interests, and these are extinguished due to the application of the discount bond of up to 100%, if applicable.
Summary. It requires a registration fee of no less than 25% of the amount of the debt received less the discount bond and the balance is paid in up to three monthly installments.
Fractional. It requires a registration fee of no less than 10% of the debt and the balance to be paid is divided into up to 72 monthly installments. The monthly payment cannot be less than S/260, except for the last payment.
Likewise, Sunat specified that to benefit from this benefit, the taxpayer must use Virtual Form No. 1707, which is available on the SUNAT Portal (www.sunat.gob.pe).
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