They will facilitate compliance with tax obligations




The measure will enter into force on December 1 of this year, in accordance with the provisions.

The Sunat ordered the regulation of the service Payments without Clave Sol and enabled the generation of various Forms – Payment Ticket through this channel in order to facilitate compliance with tax obligations and other contributions.

The measure was issued by Superintendency resolution 000251-2022/Sunat, published yesterday in the newspaper El Peruano.

In this way, the service Pagos sin Clave Sol is enabled in Sunat Virtual, which constitutes an additional channel that will allow payment of said tax debts to be carried out virtually without the need to go to the bank.


It also specifies that the declaration and payment of the optional contributions to the National Pension System can be made, in an environment other than Sol, and therefore, without the need to use the Sol key.

The Payments without Clave Sol service allows, among others, to make the payment of the Income Tax (IR) corresponding to income from Peruvian sources of non-residents, on which it is not appropriate to withhold said tax; Peruvian source income of non-resident subjects subject to withholding at source, for which the corresponding withholding has not been made, in whole or in part; and fifth category income received by taxpayers domiciled in the country.

It allows the payment of contributions to EsSalud or the Pension Standardization Office (ONP) and the fines associated with said taxes.

Likewise, it considers the amount resulting from the difference between the regularization of contributions to the ONP and the return to the SNP of mandatory contributions to the Private Pension System referred to in numeral 2.2.2 of article 2 of the Superintendency resolution 105- 2001/Sunat.

Other payments

Taxes administered and/or collected by Sunat may be paid, which are not part of the customs tax debt and provided that they are the same cases for which Form 1662 – Payment Ticket is issued.

Likewise, fines are considered, provided that they are not part of the customs tax debt or are generated by the commission of administrative customs infractions or linked to mining royalties. It includes the debts associated with the Sunat payment number, as well as other concepts, provided that via superintendency resolution it has been or is provided that their payment can be made through Sunat Virtual.


In accordance with the provisions, the declaration and payment of the optional contributions to the ONP may be made.

Likewise, the norm published yesterday establishes that the forms generated through this service may be consulted.


Source: The Peruvian

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