How to verify if you are entitled to an ex officio refund of Income Tax?




Sunat indicated that there are more than 316,000 people who still do not meet the requirements for the balance to be deposited in their favor. Here we tell you everything about ex officio tax refund.

Workers will be able to check on the Sunat electronic portal if they have a favorable balance on the Income Tax (IR) withheld. This year, around 500,000 people will have a balance in favor, according to the National Superintendence of Customs and Tax Administration (Sunat). Find out in this note if you are part of the beneficiaries.

The main requirement is to support expenses with electronic bills for consumption in restaurants, bars, hotels, professional and technical service contracts, or comply with making contributions by domestic workers.

The maximum limit for deductible expenses is 3 tax units (UIT), which is currently equivalent to S/ 13,800. The total deduction of this amount only applies if the annual income obtained by the worker exceeds 7 UIT.

For this year, the maximum amount of return of the income tax from work (4th and 5th category) will be S/ 4,140. This sum would only be in the event that personal expenses are sustained up to S/ 13,800 and there is a minimum annual income of S/ 253,000.


When will the tax refund be made?

Sunat will initiate the ex officio return, with a balance in favor of the 2021 IR, the next business day after the expiration period of the 2021 Annual Income Tax Declaration.

In other words, as of Monday, April 11, the return will be made for workers on the payroll who made deductible expenses for consumption in bars, restaurants, hotels, among other activities.


Steps to know if you are one of the beneficiaries

The taxpayer who wants to know if he has an ex officio return for the year 2021 must enter HERE.

Then you will have to put the data requested in the Sunat window:

ID number.
If you have an ex officio return, a screen will be displayed notifying you that the payment will be made to your savings account automatically.

If you have an ex officio return, a screen will be displayed notifying you that the payment will be made to your savings account automatically.

In addition, it mentions that if you want to know the detail of your deduction and balance to be returned, you must have the SOL key.

If you do not have a SOL key, you can generate one at this LINK.


How will the return be made?

The return of this balance is made automatically, without the need to do any personal management, with the deposit in your bank account, as long as the worker himself or his employer has registered his Interbank Account Code (CCI) with the Sunat.

To date, it is known that more than 184,000 of these workers have complied with registering their CCI. The estimated amount of return to this group amounts to S/ 68.2 million.

If it turns out that you have a refund, the Sunat will notify you of a resolution consigning the amount that you have in favor of the taxpayer, and will send it to your electronic mailbox of the SOL key; at the same time, it will make the deposit of the amount in the bank account that has been informed.


How to register my CCI?

According to Sunat, there are around 316,000 workers on the payroll who, being beneficiaries of the ex officio return of IR 2021, have not yet registered their CCI with Sunat.

For this purpose, those natural persons who have RUC can register or update their CCI in the following way:

Click on “Online Operations (SOL)”.
Select the option “My procedures and queries”.
Then enter the DNI or RUC number and password to log in.
In the “People” module, access the “Other declarations and requests” option.
Click on the “My Returns” option.
Subsequently, select “Interbank Account Code”.

It should be noted that the CCI can also be registered from their smartphones, through the APP Personas Sunat, available in the virtual stores APP Store and Google Play.

For the CCI registration to be valid, the account must be in national currency, belong to the beneficiary of the refund and must not correspond to a CTS account.


Source: The Peruvian

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