The National Superintendence of Customs and Tax Administration (Sunat) approved the expiration schedule, the forms and other provisions for the timely presentation of the Annual Sworn Declaration of Income Tax 2022 and the Tax on Financial Transactions (ITF).
Thus, this schedule will begin on March 24 and will last until April 11, 2023, according to the last digit of the taxpayer’s RUC, details the R.S. No. 288-2022/Sunat.
In accordance with the regulation, in the case of natural persons, Virtual Form No. 709 will be available in Sunat Virtual (www.sunat.gob.pe) and in the People APP as of March 6, 2023, the date on which which they can also present their declaration, without having to wait for the due dates.
In the case of companies, Virtual Form No. 710, simplified or complete, will be available in Sunat Virtual as of January 2, 2023. To facilitate the declaration, this form contains referential information on the balance in favor, payments to account and tax withholdings, as well as the temporary tax on net assets paid, which has not been applied as a credit against payments on account.
Source: The Peruvian