Article 1.- Object

The purpose of this superintendency resolution is to approve version 4.2 of the PDT Electronic Return – PLAME, Virtual Form No. 0601.

Article 2.- Purpose

The purpose of this superintendency resolution is to establish that for the presentation of the Electronic Return (PLAME), as well as for the declaration and payment of the items provided for in article 7 of Superintendency Resolution No. 183-2011/SUNAT, You must use version 4.2 of the PDT Electronic Return – PLAME, Virtual Form No. 0601.

Article 3.- Scope of application

This resolution applies to subjects who, in accordance with article 7 of Superintendency Resolution No. 183-2011/SUNAT, are obliged to use the PDT Electronic Return – PLAME, Virtual Form No. 0601.

Article 4.- Approval of a new version of the PDT Electronic Return – PLAME, Virtual Form No. 0601

4.1. Approval of the PDT Electronic Return – PLAME, Virtual Form No. 0601 – Version 4.2, to be used by:

The subjects referred to in article 4 of Superintendency Resolution No. 183-2011/SUNAT obliged to comply with the presentation of the PLAME and the declaration of the concepts referred to in subparagraphs b) to m), o), p ), r) and s) of article 7 of the aforementioned resolution, for the periods expiring as of February 1, 2023.
Those subjects that are omitted from the presentation of the PLAME and the declaration of the concepts from b) to m) and from o) to s) of article 7 of Superintendency Resolution No. 183-2011/SUNAT for tax periods of November 2011 until those periods expired on January 31, 2023, or wish to rectify the information corresponding to said periods.

4.2. The PDT Electronic Return – PLAME, Virtual Form Nº 0601 – Version 4.2, will be available to interested parties as of February 1, 2023, being of mandatory use as of said date.

Source: The Peruvian