The SUNAT Special Fractioning (SF) is a single opportunity to regularize your tax situation with notable benefits. Before making a decision, we will address the most relevant aspects of this program.
Fractioning Program
The decision to apply for the SF must be based on an objective analysis. The first step is to assess the situation honestly to win a lawsuit against the SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration). It is not a matter of determining whether your case is fair but to analyze the tangible probability of success.
Your financial capacity is the second crucial factor. Fractionation requires either a cash payment or the ability to present guarantees for fractional payments. Otherwise, your options are limited regardless of other factors.
The actual benefit to your specific situation is the third element to consider. Cases with older penalties or accrued interest often benefit more. For more recent debts, the analysis must be more detailed.
Outstanding Benefits
The discounts offered are significant and can reach up to 100% on fines and interest for particular cases. The benefits are incentives under the installment payment modality for debts of less than 100 UIT (Unidad Impositiva Tributaria – Applicable Tax Unit).
Considerable debts also receive substantial discounts, ranging between 30% and 90%, depending on the amount and the selected payment method. Additionally, the interest on the installment payment is reduced to 60% of the TIM, resulting in significant savings.
Payment Options
The program has three main payment options. The first is cash payment, which must be on the same application day. This option usually offers immediate benefits.
The second is the summary payment, which divides the debt into three installments, initially at 25%. This modality is ideal for those who need a short but manageable term.
The third alternative is the installment payment, which extends the debt to 72 installments with only a 10% down payment. This option offers considerable flexibility for managing your cash flow.
Important Considerations
Accuracy in calculations is crucial. Even a bijou mistake can result in the total loss of benefits. Therefore, it is advisable to be conservative in your calculations and consider a safety margin.
The hosting process requires special attention. Even if paid, the SUNAT has 45 days to approve your application when the coercive measures remain in force.
Deadlines and Process
The deadline to apply is December 20, 2024. The request is through Virtual Form No. 1707 and must be filed on the same day the personalized debt is obtained in the SUNAT Online Operations.
Need Professional Guidance?
In our Vag Global, we have a specialized team of tax lawyers and accountants highly experienced in handling general and special fractioning. Our experts are prepared to:
- Evaluate in detail your case
- Calculate your potential benefits accurately
- Manage the entire compliance process
- Ensure compliance with all requirements
Don’t let avoidable mistakes deprive you of Special Fractionalization benefits. Contact us today for a customized evaluation.
Time is crucial – Take advantage of this opportunity before December 20, 2024. Contact our experts and secure the best strategy for your case.
SOURCE: Decreto Legislativo N° 1634