What debts can be divided Sunat?

When you are having difficulty paying your outstanding tax debts, the circumcision offers some facilities and among them are the division, adjournment or both together. If you meet certain conditions, you can apply for it via Sunat Line Operations (SOL).

Deferring your debt allows you to cancel it completely after a maximum of 6 months. By dividing it, You can pay it in up to 72 monthly installments. In addition, you have the option of requesting both at the same time. So if you report from 1 to 6 month the payment of your debt, you can divide it and start paying it in 66 monthly installments at the end of your postponement. On the other hand, keep in mind that you can lose these benefits for different reasons and they can have consequences.

In addition, taxpayers convicted of tax and customs offenses, national public sector institutions, as well as those included in Law 30737, a law that guarantees the immediate payment of civil compensation in favor of the State, will not be not eligible.

Until August 2022, nearly 10,000 deferral and down payment requests have been received for an amount of 855 million soles. Among these requests, more than 56% relate to postponements and installments, 40% only to installments and the remaining 4% only to postponements. Almost all of the debt to be carried over or distributed corresponds to debts with the Treasury (taxes and fines) and the smallest remainder to EsSalud and Customs debts, with 2% and 0.5% of the total amount requested.

– Have submitted all the sworn certificates for the debt you wish to split or defer.

– Have the condition of tax domicile.

– On the working day preceding your order, the balance of your deduction account must not exceed 5% of the ITU.

– Not be in judicial or extrajudicial liquidation.

– If you have pending payment orders for overdue installments, such as REFT, SEAP and RESIT, you must have canceled them or included them in your debt to be installated or deferred.

– RUC number

– SOL key.

First: request your personalized debt by following the path My housing estate > Request Housing estate art. 36 > Fracc Art 36 > Generation of claim request. Do this for each type of debt you have and on the same day you perform this procedure.

Second: from the main menu, follow My subdivision > Request subdivision art. 36 > Fracc Art 36 > Virtual Form 687 Request for Splitting Art 36 CT. Choose between your debts that have generated values ​​or not. If the ones you have pending do not appear, record them in ‘Other debts’, as indicated by the system, then enter them.

Third: Indicate whether you would like a deferral, an installment or both advantages for your debt, as well as the months, installments, etc., according to your case. If applicable according to needs, indicate the guarantee you have and its amount in soles. Accept and save your request so that the system assigns you a number.

Bedroom: pay your foster care expenses with NPS or Form 1662, the same day you request it or until the interest on your deferral expires, if you requested it with a deposit.

If you have debts of less than 495 soles, or 10% of an ITU (4950 soles), you will not be able to use the deposit.

Sunat has up to 30 business days to respond to you via the SOL platform email inbox with a resolution. If approved, it will include the payment schedule, according to the months divided.

If you lose an Article 36 payment, you can request its refinancing via the My steps and consultations module of Sunat Online Operations (SOL).

– Access with your sol key and your password. Then locate the “My Split” option, click on it and more options will appear. There it locates “I request refinancing of the split” then “Refinancing”. By clicking on the first option “Prequalification”, you will know if you are eligible.

You must pay a fine equivalent to half of the ITU (2475 soles) but if SUNAT has not yet notified you, you will only have to pay 10% of it, 495 soles plus default interest.

– Late payment of the tax is also liable to late payment interest.

– You must assume that the interest rate is 0.033% per day and is calculated from the day after the due date, both for the fine and for the late payment.

It has a maximum of 72 monthly payments.