The SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration), through Superintendency Resolution No. 000304 -2024/SUNAT, has published the official schedule for the Annual Income Tax Return filing for the 2024 fiscal year. This schedule sets deadlines based on the last digit of the RUC (Registro Único del Contribuyente – Single Taxpayer Registry) of each taxpayer, including companies, individuals, and Micro and Small Enterprises (MYPE) of the General Income Tax Regime.
Schedule for Companies
Companies must file their returns according to the following schedule:
- Last RUC digit 0: 03/26/2025
- Last RUC digit 1: 03/27/2025
- Last RUC digit 2: 03/28/2025
- Last RUC digit 3: 03/31/2025
- Last RUC digit 4: 04/01/2025
- Last RUC digit 5: 04/02/2025
- Last RUC digit 6: 04/03/2025
- Last RUC digit 7: 04/04/2025
- Last RUC digit 8: 04/07/2025
- Last RUC digit 9: 04/08/2025
- Good taxpayers and subjects exempted from the RUC: 04/09/2025
Companies must comply with these dates to avoid possible sanctions.
Schedule for Individuals and MYPES
For those who have obtained an annual income up to the maximum amount of 1,700 Tax Units (UIT)
- Last RUC digit 0: 26/05/2025
- Last RUC digit 1: 27/05/2025
- Last RUC digit 2: 05/28/2025
- Last RUC digit 3: 05/29/2025
- Last RUC digit 4: 05/30/2025
- Last RUC digit 5: 06/02/2025
- Last RUC digit 6: 06/03/2025
- Last RUC digit 7: 06/04/2025
- Last RUC digit 8: 06/05/2025
- Last RUC digit 9: 06/06/2025
- Good taxpayers and subjects exempted from the RUC: 06/09/2025
Compliance with these dates is essential to avoid fines and surcharges.
Who Must Declare?
According to the SUNAT, the following must file the Annual Income Tax Return 2024:
Individuals:
- Employees on the payroll who also rent properties and deduct these expenses.
- Self-employed or employed workers with income from abroad who have a balance in their favor.
- Declaring rental outflows in their partner’s name.
- Having taxes pending to be paid on any income.
- Having credit balances from previous years and using them in this tax return
Companies:
- Businesses that generate income under the General Regime or the Mype Tax Regime.
- Companies that paid more than 15% of their obligations using non-cash means.
It is essential to verify whether you fall under these assumptions to ensure compliance with your tax obligation.
Reporting Means
The SUNAT offers various methods for filing the tax return:
- Virtual Platform: Through SUNAT Virtual, using Virtual Form No. 709 for individuals and Virtual Form No. 710 for companies.
- Mobile Application: Using the App Personas, available for mobile devices.
- In person: At authorized banking entities, filing the corresponding physical forms.
Virtual means are advisable to facilitate the process and avoid crowds.
Failing to File Consequences
Failure to file the return by the established dates may result in penalties, such as fines and the payment of default interest. Additionally, the SUNAT could initiate audit procedures that could result in higher tax liabilities.
Article 176, paragraph 1 of the Tax Code establishes, as a fine for not filing the return within the due date schedule, the payment of 1 UIT for the amount of S/. 5,350.00.
Avoid Penalties!
Check the schedule for your category and file your 2024 Annual Income Tax Return within the established deadline. Use SUNAT’s virtual platforms to facilitate the process and ensure compliance with all your tax obligations.
Source: La República