This measure will allow them to continue with their commercial activities to support the economic reactivation of their regions.
Due to the natural disasters that have been affecting various regions of our country and in support of affected taxpayers, the National Superintendence of Customs and Tax Administration (SUNAT) reported that the declaration and payment of their tax responsibilities, such as Annual Income 2022, It will be postponed for up to 3 months.
This measure is applied in accordance with the provisions of Superintendency Resolution No. 051-2019, which indicates that, before the declaration of a State of Emergency due to natural disasters, those taxpayers who have registered tax domicile with SUNAT in any of the localities Those affected automatically receive the postponement of their tax obligations, thus making it easier for individuals and companies to restart or continue with their commercial activities.
It should be noted that through Supreme Decrees No. 30-2023-PCM, No. 34-2023-PCM and No. 36-2023-PCM, recently published, various districts of Arequipa, Tumbes, Piura were declared in a state of emergency , Lambayeque, La Libertad and Lima, to which new localities could be added due to the impact of damages, which may also postpone the expiration dates of their declarations and payments.
It should be noted that there are two types of extensions:
1) The one that corresponds to the declarations and monthly payments of taxes that expire from March to July 2023 and that can be declared and paid from June to August 2023, respectively.
2) The one that refers to the 2022 Annual Income Statement that expires in March and April 2023, which can be declared and paid until June 2023.
In all cases, the expiration schedule will be considered, based on the last digit of the RUC of each taxpayer.
To obtain more information about the new dates that correspond to them thanks to the benefit of the extension, taxpayers can contact the SUNAT Telephone Consultation Center at the numbers 0-801-12-100 or 315-0730 and visit our portal institutional (www.sunat.gob.pe).
Source: The Peruvian