Institution grants facilities to taxpayers.
Natural and companies that must submit the 2022 Income Declaration, have, for greater facilities, the option to request online and in a few seconds the postponement and/or fractionation of their tax debt. ENG
In the case of natural persons without business, if after submitting the declaration – with the PEOPLE APP or Virtual Sunat – a debt due to capital or labor income was determined, they can immediately manage an application to postpone and/or divide said amount, Not doing so at that time may request it after 5 business days from the date of submission of income 2022.
The debt to fraction and/ or postpone must be equal to or more than S/ 495 (10% of the ITU) and the fractionation fee cannot be less than S/ 248. After selecting the number of fees and sending the application , this will be evaluated and the taxpayer will be notified.
Business or companies
In the case of businesses or companies that consider requesting the postponement and/or fractionation of the debt determined through virtual Sunat, they must take into account the following:
If their annual income did not exceed S/ 742,500 (150 UIT), they may request the postponement and/ or subdivision immediately after submitting their annual statement within the established period.
In the case, they did not request it or would not have made the 2022 Income Declaration within the planned deadline Ruc-.
For their part, companies with income greater than S/ 742,500 (150 UIT) that submitted their 2022 Income Declaration, may request the subdivision and/ or postponement from the first business day of May, 2023.
To receive more information or assistance on the Income Declaration 2022, taxpayers can consult our Chatbot Sofía, available on the specialized page https://renta.sunat.gob.pe/. Another option is to communicate with the telephone consultation center at 0-801-12-100 or 315-0730 or enter our social networks.
Source: The Peruvian