Did you make a payment that did not correspond to the Sunat? Do not worry, in the following note we will tell you the procedure to be able to request the return of the money.

If by mistake you made an improper or excessive payment to the National Superintendency of Customs and Tax Administration (Sunat), you have the right to request that the money be returned to you. This procedure can be done through the entity’s website or in person.

Along these lines, it is necessary to specify that an improper payment occurs when the user pays a tax without having the obligation to do so, while an excess payment occurs when the citizen makes the payment of an amount greater than that which corresponds to him for a tax.

These errors are usually quite common, therefore, the Government portal gives some hypothetical cases to be able to recognize them. For example, if a designer works independently and wants to pay the fourth category income tax (code 3041), but by mistake he makes a fifth category withholding (code 3052), he has made an improper payment. Likewise, when the person pays S/ 1,100 when the tax was S/ 1,010, the difference of S/ 90 is considered as an excess payment.

Solving it is simple. Here we tell you how to request a refund of your money through Sunat.

How to request a tax refund for improper or excessive payment?

Users can carry out the procedure both virtually and in person, both are totally free processes. The steps are the following.

Virtual procedure

Citizens who decide to process online must have their RUC and SOL code at hand and enter the Sunat website:

• First, enter Sunat Online Operations, add your RUC and SOL code to the Persons / Other Returns and Requests / My Returns / Returns / Refund Request Registration 1649 option.
• Next, complete the required information such as the type of refund request, tax period, tax code, amount to be refunded, form number and order associated with the refund. It is recommended to keep the proof of presentation.
• Finally, within a maximum period of 45 business days, you will receive a notification of the result in your SOL electronic mailbox. This will indicate how the refund will be made: whether it will be a deposit in the bank account you registered (this is usually done on the date of notification or the next day) or by check or money order so that you can collect at the Bank of the Nation.

It should be noted that the virtual request can be followed up through Sunat Online Operations. Users must enter their SOL code, check the Status Inquiry – Refund Request option, and type the order number of the form that was submitted.

Physical procedure

People who prefer to apply in person should go to the Sunat Taxpayer Services Center (CSC) closest to their homes and request Form No. 4949. This must be completed and signed by the accredited taxpayer in the RUC. Likewise, a form is presented for each period and tax for which a refund is requested, indicating the type of request.

The forms, in turn, must be accompanied by a letter to support the return request, specifying the following:

• Type of return request.
• The tax and the period (month and year, or year) for which the refund is requested.
• The code and order number of the form with which the payment was made.
• The date of the payment.
• The calculation of overpayment or improper payment.
• The reasons or causes that originated the undue or excess payment (for example, error in calculation or error in the code of the tax paid).

As indicated by the Government portal, as in the virtual application, in 45 business days the user who carried out the procedure will receive a response through their SOL electronic mailbox and will be told if the refund will be made to the bank account or by by means of a check or payment order that must be collected at the Banco de la Nación.

What can I do if the deadline has elapsed and the Administration does not resolve the request?

Sunat indicates that if after 45 business days of submitting the request for refund due to improper or excess payment and/or compensation, the user has not been notified of the resolution of their request, they may consider that their request has been denied. After this, the person can file a claim against the fictitious denial resolution before the aforementioned agency. The term to resolve the claim appeal is two months with respect to the tacit denial of requests for the return of undue or excessive payments.

What can I do if the deadline has elapsed and the Administration does not resolve the request?

Sunat indicates that if after 45 business days of submitting the request for refund due to improper or excess payment and/or compensation, the user has not been notified of the resolution of their request, they may consider that their request has been denied. After this, the person can file a claim against the fictitious denial resolution before the aforementioned agency. The term to resolve the claim appeal is two months with respect to the tacit denial of requests for the return of undue or excessive payments.

Recovery of Tax Benefits

Consulting Peru has extensive experience in advising and assisting in return procedures whose objective is to provide financial relief and boost the flow of capital of your company through an exhaustive analysis of your operations that lead us to achieve the recovery of return or compensation. taxes or tax credits of various kinds:

• Balance in favor of Income Tax
• Balance in favor of the exporter
• Early recovery of the General Sales Tax (IGV)
• Improper or overpayments
• Credits for VAT perceptions or withholdings
• drawdowns
• ITAN balance
• Customs draw-back

Request your advice here

Source: The Peruvian