In order to improve tax compliance and the fight against tax evasion, SUNAT by means of Superintendence Resolution No. 000130-2024/SUNAT, published on June 30, 2024, has decided to modify the RUC Law to incorporate the following subjects as obligated to register in the RUC:
- Those owners of 5 or more properties in the country and/or abroad whose combined value exceeds 126 UIT (S/ 648,900.00*).
- Holders of shares and/or participations in companies whose value exceeds 100 UIT (S/ 515,000.00*).
- Those who have acquired goods subject to the SPOT regime of the IGV whose value exceeds the limit of 10 UIT (S/ 51,500.00*).
The subjects that as of July 31, 2024 comply with any of these assumptions must comply with registration in the RUC until September 30, 2024. In case of noncompliance with this obligation, SUNAT has the power to carry out the registration ex officio.
*Amounts according to the UIT 2024.
Source: El Peruano 17/07/24