Sunat calendar 2023: payment of taxes, declarations and other tax obligations

Taxpayers have the main task, faced with the National Superintendence of Customs and Tax Administration (Sunat), review the monthly expiration schedule of tax obligations declare or pay your tributes on time and thus avoid failures and inconveniences.

The entity must receive, each year, the declarations of Income tax of the different companies that exist in the country. Through this process, companies cancel their tax obligations to avoid economic hazards Negatives in their professions.

In this report, we will give you details of the annual calendar approved by the collecting body for this year 2023.

The tax collection entity, by Resolution No. 281-2022/Sunat, which was approved on December 24, established the monthly expiration schedule for the declaration and payment of the tax obligations for 2023. The said calendar will come into force on February 15 of this year.

Also through said standard, expiration dates have been established based on the last digit of the RUC, for monthly settlement taxes, quotas, monthly installments and taxes withheld or collected. Similarly, tax returns administered and/or collected by the Sunat, as well as Financial Transaction Tax (ITF)from January to December 2023.

Taxpayers whose last digit of the RUC is zero (0) will be those who will start the current monthly calendar 2023, between the 15th and 19th of the month following the fiscal period that corresponds to declare.

The resolution also sets maximum arrears dates for sales and revenue records and electronic shopping which should take into account the taxpayers who are obliged to or who voluntarily keep their records of purchases and their records of sales and income electronically, which will begin next February 14.

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The bone good taxpayers They have a special deadline which recognizes the permanent performance of their obligations and gives them a greater number of days to comply with the presentation of their declarations and payments.

For more information on the calendartaxpayers can contact the telephone consultation center at 0-801-12-100 or 315-0730, visit one of the taxpayer service centers located throughout the country or access the portal www.sunat.gob.pe , a clarified the circumcision.

Check the maximum expiry date for reporting and paying your monthly obligations according to the last digit of your RUC.

He calendar It was approved by Superintendency Resolution No. 281-2022/SUNAT, published on 12/24/2022 and can be accessed from here.

Here, schedules are established for the respect of monthly tax obligations and the maximum overdue dates of electronically maintained sales and revenue and purchase records corresponding to the year 2022.

Likewise, in accordance with the provisions of Superintendency Resolution No. 000001-2023/SUNAT, published on 01.03.2023, regarding the schedules mentioned in the previous paragraph, the expiration dates of the December 2022 period are extended until the dates expiration of the period. January 2023.

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East extension applies to those tax debtors that in the periods from November 2021 to October 2022, they would have obtained revenues of up to 1,700 ITU (S/ 7,820,000), in addition to verifying the conditions mentioned in the Article 5 of the aforementioned resolution.

You can also get a personalized schedule by entering your number RUC. And remember that you can make your requests through the referral channels. This post is part of the Monthly Bond Expiry Calendar compendium.

The resolution issued by the circumcision is intended to establish the calendar and the late dates referred to in Article 1, by fixing them in working days, thus facilitating their reminder for timely compliance with the obligations related to the times and maximum dates mentioned above.

There circumcision informed of all the details for taxpayers who must file the 2022 Annual Income Tax Affidavit and some Financial Transaction Tax (ITF)according to the last digit of RUC.

The tax collection institution also released the shapes and other provisions so that taxpayers comply with the presentation of the necessary documentation to carry out this procedure, according to the date that corresponds to you in the calendar.

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The expiration schedule for submitting the 2022 annual income statement It will start on March 24 and last until April 11, 2023, according to the latest figure from the RUC of the taxpayer. Here you can see what are the expiration conditions.

circumcision pointed out that, in the case of natural persons, the Virtual Form No. 709 It will be available in Sunat Virtual (www.sunat.gob.pe) and in the People APP from March 6, 2023, when they can file their declaration, without having to wait for the expiry dates. They must submit the 2022 annual income statement:

natural persons

– Those who received income from the fifth category (salaried workers) and, at the same time, deduct rental and/or subletting expenses.

– Workers who receive fourth income (self-employed) and/or fifth categories and foreign source income that have a balance in favor of income tax.

– Those who received fourth and/or fifth category income who attribute rental expenses to their spouses or cohabitants.

– Those who have a balance to pay for the first, second income and work income and/or foreign source income.

– Persons who carry balances in favor of previous years and apply them to tax and/or have applied said balances, if any, to installments on income of the fourth category.

Companies

– Taxpayers who have generated income or losses from the third category of the general regime or the Mype tax regime (RMT).

– Persons or entities which generate Third Category Income and which have carried out transactions taxed in the Financial Transaction Tax (ITF) for having made the payment of more than 15% of its obligations without using cash or means of payment.

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– According to the newspaper El Peruano, the obligation to present the 2022 annual income statement to these taxpayers of General scheme which deduct tax credits paid for the distribution of dividends or profits.

Follow these steps to obtain your key which allows you to access Sunat services.

Step 1: Enter “Online transactions” and select the option “My steps and requests”.

Step 2: select the question “Did you forget your username or password?” »

Step 3: two alternatives will be displayed on the screen: recover the SOL key by secret question or by authentication question.

Step 4: Choose one and generate a new SOL key.

From this Wednesday, February 15, the payment of the tax obligations for the taxpayers whose last RUC digit is “0”, as set out in the monthly expiry schedule of the circumcision.

The calendar of content payments in Superintendency Resolution No. 281-2022/Sunat, establishes the expiry dates according to the last digit of the RUC, for monthly settlement fees, quotas and monthly installments and taxes withheld or collected. Likewise, the dtax returns administered oh collection by the Sunat, as well as the Financial Transaction Tax (ITF), from January to December 2023.

Also set are the maximum arrears dates for sales and revenue records and electronic purchases, which should be considered for taxpayers who are required or voluntarily to keep their purchase records and sales and revenue records. electronically, which will begin on February 14 for Annex II of the resolution.

The bone good taxpayers have a special expiration which recognizes the permanent fulfillment of its obligations and it gives them more days to comply with the filing of their returns and payments.

The service, called “Payment without SOL Key”, is a new virtual platform that It has been operational since December 1, 2022. The Sunat has implemented a new service for taxpayers, which consists of an additional channel for the virtual payment of tax debts without the need to use the Clave SOL, avoiding physical persons d having to go to banks to comply with their tax obligations.

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