Before declaring your IR for the first time, check your type of income




You must carefully calculate how much income you obtained in 2022 before entering the system.

At least 3 million 91,325 companies were active until September 2022, according to the National Institute of Statistics and Informatics (INEI). All of them, large or small, have the responsibility of presenting their annual third category income tax (IR) sworn declaration, corresponding to the period 2022.

“This is a tax that is levied on the income obtained by natural and legal persons due to business activities,” explains the academic coordinator of Accounting and Taxation of the Certus Institute, Lola Hurtado.

In other words, if a person has his own business and receives income through it, he must comply with the third category income. It includes all kinds of activities such as trade, agriculture, fishing, textiles, mining, construction, provision of services, and others.

However, before submitting the sworn declaration through the National Superintendence of Customs and Tax Administration (Sunat), Hurtado recommends taking four points into consideration:

  1. Check what kind of income you have had. People generate income through different economic activities. Therefore, there are five categories of income. If you generated income from business activities between January and December 2022, it is up to you to submit your third category sworn statement.
  2. Calculate your tax. If this is your first time filing your affidavit, you’d better carefully calculate how much income you earned in 2022 before entering the system. Thus, you can deduct the amount you must pay through the Sunat page. To do this, you will need your RUC or DNI number and your Sol password.
  3. Check deadline dates. Depending on the last digit of your RUC or DNI, the expiration dates to declare the IR range from March 24 to April 11. Review the schedule and fulfill your obligation in a timely manner to avoid inconvenience.
  4. Choose the correct form. Once you have your accounts clear, enter the Sunat portal and complete the corresponding form. There are two forms: Complete and Simplified, depending on the level of income you obtained in 2022. For example, if you generated profits of more than 1,700 tax units (UIT), you should fill out the complete form.


Source: The Peruvian

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