Taxpayers must comply with new SUNAT provisions for the annual return
The National Superintendency of Customs and Tax Administration (SUNAT) has established the schedule and guidelines for the presentation of the Annual Income Tax Affidavit for the 2024 tax year. It is essential that taxpayers understand who is required to file, the deadlines and the proper procedure to avoid penalties and ensure tax compliance.
Who is required to file?
According to SUNAT, the 2024 Annual Income Tax Return must be filed by taxpayers in the following situations:
- Natural and legal persons who have received business income included in the General Regime or in the MYPE Tax Regime, especially if their annual net income exceeds 1,700 Tax Units (UIT) during the year 2024.
- Those who started operations in 2024.
- Taxpayers who, although they do not exceed the aforementioned income threshold, are outside the scope of Law No. 31,940, which exempts certain natural persons without businesses and micro and small enterprises (MYPE) from this obligation.
It is essential that each taxpayer assesses their particular situation to determine whether they are obliged to file a tax return.
Procedure for filing the tax return
To comply with this tax obligation, taxpayers must follow these steps:
- Access Virtual Form 710: Available on the SUNAT portal, this form can be simplified or complete, depending on the taxpayer’s profile.
- Review the personalized file: SUNAT provides a file with reference information on the balance in favor, payments on account, Income Tax withholdings and the ITAN effectively paid not applied as a credit. This file has been available since February 17 and must be verified and, if necessary, modified by the taxpayer.
- Complete and submit the return: It is essential to enter all the data correctly, including the information on the shareholders in section “100 Main partners, associates and others” of Virtual Form 710.
- Make the corresponding payment: The tax determined can be paid through various means, including the Yape application, thus facilitating compliance with the obligation.
Deadline schedule
The deadline for filing the tax return is determined by the last digit of the taxpayer’s Unique Taxpayer Registry (RUC). It is vital that taxpayers consult the official schedule published by SUNAT to find out their specific deadline and avoid incurring fines for late filing. Official schedule for individuals and micro and small enterprises (MYPE) under the general income tax regime and the MYPE tax regime:
| LAST DIGIT OF RUC AND OTHERS | DUE DATE |
|---|---|
| 0 | May 26, 2025 |
| 1 | May 27, 2025 |
| 2 | May 28, 2025 |
| 3 | May 29, 2025 |
| 4 | May 30, 2025 |
| 5 | June 2, 2025 |
| 6 | June 3, 2025 |
| 7 | June 4, 2025 |
| 8 | June 5, 2025 |
| 9 | June 6, 2025 |
| Good taxpayers and those not required to register in the RUC – June 9, 2025 | |
Schedule for all other taxpayers:
| LAST DIGIT OF RUC AND OTHERS | DUE DATE |
|---|---|
| 0 | March 26, 2025 |
| 1 | March 27, 2025 |
| 2 | March 28, 2025 |
| 3 | March 31, 2025 |
| 4 | April 1, 2025 |
| 5 | April 2, 2025 |
| 6 | April 3, 2025 |
| 7 | April 4, 2025 |
| 8 | April 7, 2025 |
| 9 | April 8, 2025 |
| Good taxpayers and those not required to register in the RUC – April 9, 2025 | |
Consequences of non-compliance
Failure to file the return within the established deadlines or to do so incorrectly can result in significant penalties, including fines of up to 100% of a Tax Unit (UIT). However, there is a 90% reduction in the fine if the infringement is voluntarily remedied before any notification from SUNAT.
Conclusion
The timely and correct filing of the Annual Income Tax Return is a key responsibility for taxpayers in Peru. Being informed about the obligations, procedures and deadlines established by SUNAT is essential to maintain a regular tax situation and avoid penalties.
Source: SUNAT