Experts detail the main tax aspects to take into account for the presentation of the annual affidavit, compliance with which enters your final income.
This Friday, March 24, begins the schedule of expiration dates for the regularization and presentation of the 2022 Annual Income Tax (IR) Affidavit that must be made according to the last digit of the RUC of each taxpayer.
Although in the case of taxpayers affected by natural disasters that affect various regions of the country, the declaration and payment of their tax responsibilities, such as IR 2022, will be postponed for up to three months, in application of the R.S. No. 051-2019/Sunat.
In accordance with this provision before the declaration of a State of Emergency due to natural disasters, those taxpayers who have registered tax domicile with the National Superintendence of Customs and Tax Administration (Sunat) in any of the affected localities, automatically receive the postponement of their obligations. tax.
In this way, it is easier for natural persons and companies to restart or continue with their commercial activities, says the collecting entity.
Categories
For the purposes of preparing the IR affidavit, tax expert Percy Castle, partner of the Tax Area of DS Casahierro Abogados, explains that this tax classifies taxable income into five categories.
First category income, applicable to natural persons, comes from the use or exploitation of real estate, such as income from the rental or usufruct of real estate or any income derived from the assignment of use of real estate; while second-category income, also applicable to natural persons, is generated by the exploitation of capital, such as interest or royalties, the expert details.
Regarding third category income, he indicates that these include all the income of legal or natural persons with businesses.
In addition, he maintains, there are fourth-category income, classified as that generated by natural persons through the individual exercise of a profession or trade; and, the fifth category income, which is what the workers receive.
Guidelines
In this context, the specialist explains that as a general rule, Natural Persons, natural persons, undivided successions and marital partnerships that for the year 2022 determine the tax to be paid in their respective affidavit are required to submit the Annual Tax Return; carry balances in favor of previous years and apply it against the IR or, have used said balances against payments on account for fourth category income during 2022.
Likewise, natural persons who determine a favorable balance as fourth and/or fifth category income recipients; or income from a foreign source that is added to the income of any of said categories.
In addition, those who have received fourth and/or fifth category income and attribute rental and/or subleasing expenses to their spouses or cohabitants; and, those taxpayers who have received exclusively fifth-category income and deduct rental expenses and/or other expenses allowed by law (up to the limit of 3 UIT), Castle points out.
At the same time, it warns as another general rule, that legal persons and natural persons with business, who have obtained income or losses from said category and are subject to the General Regime and/or are obliged to submit the Annual Third Category IR Affidavit. or to the Mype Tax Regime of the IR.
Likewise, he refers, they must present this type of sworn declaration, the persons or entities (funds, consortia and other similar) generating third-category income that have carried out operations taxed with the Tax on Financial Transactions (ITF), for more than 15% of your obligations without using cash or any of the so-called “payment methods” (checks, bank transfers and the like).
And, as a novelty for 2022, legal entities that obtain credits in the country for IR paid abroad for dividends or profits distributed by companies not domiciled in Peru must also submit the Annual Third Category IR Affidavit. Castle.
On the contrary, he adds, taxpayers not domiciled in the country who obtain income from a Peruvian source do not have to submit the Annual Tax Return for 2022.
Neither are third-category income recipients who are in the New Single Simplified Regime (New RUS) or the Special Income Tax Regime (RER); nor the worker who exclusively receives fifth-category income, unless he requests a refund of excess withholdings or due to the additional deduction of 3 UIT.
transcendental notes
Regarding fourth category income, the legal manager of the Lima Chamber of Commerce (CCL) Álvaro Gálvez Calderón, warns that these must be supported by receipts for electronic fees, taking into account that income from this category is considered to be those obtained by the performance of functions of director of companies, representatives, business managers, trustees, regional and municipal councillors. In this way, independent workers, in addition to deducting from their gross annual income the amount of 7 UIT that are not taxed, have the right to deduct 20% of their annual income, for all concepts, to compensate the expenses of maintenance of offices and consulting rooms, details.
However, Gálvez points out that such a deduction is not applicable to company directors, trustees, agents, business managers and regional and municipal councilors.
He emphasizes that public and private workers who received only fifth-category income in 2022 are not required to regularize the 2022 IR, since the fifth-category tax was withheld by their employer during the months of 2022.
Source: The Peruvian
