The National Superintendency of Customs and Tax Administration (SUNAT), through Superintendency Resolution No. 000304 -2024/SUNAT, has published the official schedule for the filing of the Annual Income Tax Return for the 2024 tax year. This schedule establishes the deadlines according to the last digit of the Taxpayer Registry (RUC) of each taxpayer, both for companies and for individuals and Micro and Small Enterprises (MYPE) of the General Income Tax Regime.
Schedule for Companies
Companies must submit their returns according to the following schedule:
· Last digit of the RUC 0: 26/03/2025
· Last digit of the RUC 1: 27/03/2025
· Last digit of the RUC 2: 28/03/2025
· Last digit of RUC 3: 31/03/2025
· Last digit of RUC 4: 01/04/2025
· Last digit of RUC 5: 02/04/2025
· Last digit of the RUC 6: 03/04/2025
· Last digit of the RUC 7: 04/04/2025
· Last digit of the RUC 8: 07/04/2025
· Last digit of the RUC 9: 08/04/2025
· Good taxpayers and subjects not obliged to register with the RUC: 09/04/2025
It is essential that companies comply with these dates to avoid possible sanctions.
Schedule for Natural Persons and MYPES
For those who have obtained annual income up to the maximum amount of 1,700 Tax Units (UIT)
· Last digit of RUC 0: 05/26/2025
· Last digit of RUC 1: 05/27/2025
· Last digit of RUC 2: 28/05/2025
· Last digit of RUC 3: 29/05/2025
· Last digit of RUC 4: 30/05/2025
· Last digit of RUC 5: 02/06/2025
· Last digit of RUC 6: 03/06/2025
· Last digit of RUC 7: 04/06/2025
· Last digit of the RUC 8: 05/06/2025
· Last digit of the RUC 9: 06/06/2025
· Good taxpayers and subjects not obliged to register with the RUC: 09/06/2025
Compliance with these dates is essential to avoid fines and surcharges.
Who is obliged to declare?
According to SUNAT, the following are obliged to present the Annual Income Tax Declaration 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
- Those who declare rental expenses in their partner’s name
- Those who have taxes pending to be paid on any type of income
- Those who have credit balances from previous years and use 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 important to verify whether you fall under these assumptions in order to comply with the tax obligation.
Means of Filing the Return
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, presenting the corresponding physical forms.
It is advisable to use virtual means to facilitate the process and avoid crowds.
Consequences of Not Filing on Time
Failure to file the return by the established dates may result in penalties, such as fines and the payment of default interest. In addition, 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 make sure you comply with all your tax obligations.
Source: La República