Sunat: how do I know if I am entitled to the tax refund and what is the amount?




Review the details of this procedure carried out by the Sunat to return the amount that you have in your favor without the need for additional procedures.

The ex officio refund of the balance in favor of income tax (or tax refund) is a benefit granted by the National Superintendence of Customs and Tax Administration (Sunat) that you can access if you meet certain requirements. The entity details that the procedure is carried out by crediting an account, for which you will have to have provided your Interbank Account Code (CCI). Do you want to know if you are one of the beneficiaries? Next, we tell you all the details.


Who can receive the tax refund?

The Sunat explains that taxpayers who receive income from work (fourth and/or fifth category) can receive this benefit as long as they do not have a foreign source that must be added to them and that the Sunat has the necessary information in its systems.


Tax refund: how much is the amount to be refunded?

The amount to be reimbursed will depend on the worker’s annual income level and the amount of expenses sustained. The Sunat graphs the calculation with the following example: Manuel is an electrician, works for a company, and is on the payroll; His annual income is S/40,000, he has deductible expenses for S/2,000, his calculated income tax for the year 2021 is S/632, they withheld S/792, so the balance in his favor for return is S/160.


What is the return of office?

The ex officio refund is a procedure that Sunat initiates to refund the amount that you have in your favor without the need for additional procedures, except to comply with the Interbank Account Code that allows said entity to pay the amount to a bank account.


How is the ex officio refund made?

The ex officio refund is deposited by Sunat by crediting the account, so the taxpayer must have their Interbank Account Code (CCI) registered in the system.

Likewise, once the CCI has been registered, if it has been validated and if you are the beneficiary of the ex officio return, the Sunat will issue a resolution in which it resolves to return the amount that you have in your favor, which will be sent to your email address. the Clave SOL and will make the deposit of the money in the account that you have informed. The approximate time for this process will be 30 business days.


Source: The Republic

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