For deductible expenses of up to 3 UIT.
The National Superintendence of Customs and Tax Administration (Sunat) has begun this week the process to issue, to more than 680,000 workers who generated fourth and/or fifth category income, the ex officio return of the balance in favor of Income Tax 2022, by direct payment to their bank accounts.
The ex officio return is made because the workers have made deductible expenses in hotels and restaurants requesting electronic sales receipts; EsSalud payments to domestic workers, consumption in tourist services or artisan activity and expenses for professional services supported with receipts for electronic fees.
Because these workers do not have the obligation to present the 2022 income statement, the return of the balance in favor is made automatically, without the need to carry out any procedure, considering the interbank account code (CCI) registered with the Sunat.
To date, more than 285,000 of these workers have already complied with registering their CCI. The estimated amount of return to this group amounts to 138 million soles.
Similarly, there are around 395,000 workers who, being beneficiaries of the ex officio return, have not yet registered their CCI with the Sunat.
Those workers who have a RUC can register or update their CCI by entering Sunat Online Operations with their SOL code, accessing the “My Procedures and Consultations” option, clicking on Single CCI / Single CCI Registration / Single CCI Registration and, subsequently, registering your interbank account code.
For those who do not have a RUC, the registration can be made at the time of obtaining the SOL code from the People APP, in the option “Generate your SOL Code”, having to complete the required data, which includes the CCI.
For the registration made by the worker to be valid, the account must be in national currency, belong to the beneficiary of the refund and not correspond to one of CTS.
For more information or assistance on the official return, taxpayers can consult our SOFIA chatbot, in the specialized portal https://renta.sunat.gob.pe/, call the Consultation Center at 0-801-12- 100, from a landline, or (01) 315-0730 or enter our official social networks.
Source: The Peruvian