In order to improve tax compliance and the fight against tax evasion, the SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration), through Superintendence Resolution No. 000130-2024/SUNAT, published on June 30, 2024, has decided to amend the RUC Law to incorporate the following subjects as obligated to register in the RUC (Registro Único del Contribuyente – Single Taxpayer Registration/TIN:
- Those owners with five or more properties in the country and/or abroad whose combined value exceeds 126 UIT (Unidad Impositiva Tributaria – Applicable Tax Unit) (S/ 648,900.00*).
- Holders of shares in companies whose value exceeds 100 UIT (S/ 515,000.00*).
- Those who have acquired goods subject to the SPOT (Sistema de Pago de Obligaciones Tributarias – Tax Obligations Payment System) regime of the IGV (Impuesto General a las Ventas – General Sales Tax/VAT) whose value exceeds the threshold of 10 UIT (S/ 51,500.00*).
Those who comply with any of these assumptions as of July 31, 2024, must abide by the RUC registration until September 30, 2024. Otherwise, the SUNAT can register ex officio.
*Amounts according to the UIT 2024.
Source: El Peruano 17/07/24