1. GENERALITIES: LAW: Unique Ordered Text of the Income Tax Law, approved by Supreme Decree No. 179-2004-EF and amendments.
- REGULATION: Supreme Decree No. 122-94-EF and amending regulations. TAX: Income Tax. TAXABLE YEAR: From January 1 to December 31, 2008. TAX TAX UNIT (UIT): Three thousand five hundred Nuevos Soles (S / 3,500).
1.1 CONTRIBUTORS
- Natural persons (Article 14 of the Law) Undivided succession (Articles 14 and 17 of the Law)
The undivided succession includes the person or group of people who receive a specific patrimony as inheritance.
For the purposes of the Tax, the following will proceed:
|
SITUATION |
TREATMENT |
|
b.1. Before issuing the declaration of heirs or registration of the will in the Public Registries. |
The succession must declare as a natural person. |
|
b.2. After the declaration of heirs is issued or the will is registered in the Public Registries and before the judicial or extrajudicial adjudication of the assets. |
Each heir shall include in his own declaration the proportion that corresponds to him of the inheritance income (*). |
|
b.3. The judicial or extrajudicial adjudication of the goods has been carried out. |
Each heir shall declare the income of the adjudicated assets. |
(*) The legatee must declare the income of the bequeathed assets as a natural person.
- The conjugal partnership (Articles 14 and 16 of the Law and Article 6 of the Regulations)
The own income obtained by each spouse will be declared independently by each of them.
The common income produced by own and / or common goods can be subjected to one of the following treatments:
c.1. They will be attributed in equal parts to each of them, who will add them to their own income and declare them as natural persons.
c.2. One of the spouses domiciled in the country may declare all of these income as a conjugal partnership if they exercise the option, adding them to their own income, provided that both spouses are not included in the New Simplified Single Regime (NEW RUS).
If you had chosen to pay taxes as a conjugal partnership and the separation of assets occurs later by judicial decision, by public deed or by separation of bodies, the declaration and payment will be made independently by the income generated from the next month.
Payments on account made during the validity of the marital partnership regime are attributed to each spouse according to the proportion of their assets and income resulting from the separation.
The income of minor children must be accrued to those of the spouse who obtains the highest income or, if applicable, to the conjugal partnership, if the option had been exercised, or to those of the spouse who by court order exercises the administration of said income.
1.2 DECLARATIONS (Article 79 of the Law and articles 47 and 49 of the Regulations)
- Obliged to submit Annual Affidavit
Individuals, undivided estates and conjugal companies domiciled in the country, who are in any of the following cases, are required to submit the Annual Income Tax Return for the 2008 financial year:
- They have obtained income other than those of the Third Category, provided that after deducting the credits with the right to refund, they consign a balance in favor of the Treasury in box 142 of Virtual Form No. 661. When they carry balances in favor of the Income Tax for exercises previous or have applied said balance against the payments on account of the Tax during 2008.
- When they have tax losses pending compensation accumulated in the tax year 2007 or have tax losses in the year 2008.
- Have received during the 2008 taxable year, fourth category income for an amount greater than thirty thousand six hundred twenty-five and 00/100 Nuevos Soles (S /. 30,625). Said income will be determined by adding the amounts in boxes 107 and 108 of Virtual Form No. 661. When the sum of the Global Net Income (Peruvian Source Net Income) plus the Foreign Source Net Income exceeds thirty thousand six hundred twenty-five and 00 / 100 Nuevos Soles (S /. 30,625). Said income will be determined by adding the amounts in boxes 113 and 116 of Virtual Form No. 661. Not required to submit an Annual Affidavit
In no case will taxpayers who exclusively obtained Fifth Category Income in 2008 present the return.
In cases where these taxpayers have to make payment of the tax not withheld, or when they request refunds of the excess withheld tax, they must apply the procedure established in the corresponding regulations.
Those taxpayers not domiciled in the country who obtain Peruvian source income on which the tax withholding has not been made at the source, must make the declaration and payment of the tax not withheld, in the branches or authorized banking agencies, through the Preprinted Form No. 1073, stating the tax code 3061 - Non-domiciled Income - Own Account and the period corresponding to the month in which the withholding proceeded.
Medium to declare
SUNAT has developed Virtual Form No. 661, which is generated by the Telematic Declaration Program - PDT Annual Income 2008 - Natural Persons, to facilitate taxpayers compliance with the obligation to present the return.
Also, keep in mind that the New Shipping Code is a 12-digit security code that you must include in the shipment of all your returns prepared through the PDT. To obtain it, enter the SUNAT Online Operations module, registering your SOL Code.
The filing of the return can be made online, through the SUNAT Online Operations System -SOL, at SUNAT Virtual: www.sunat.gob.pe or by taking the diskette with the shipping file, generated by the PDT, to authorized banks.
Remember that to declare by SUNAT Virtual, you must first obtain your User Code and SOL Password, at any Taxpayer Service Center or dependency of SUNAT nationwide.
The Main Taxpayers may submit their Affidavit at the offices designated by SUNAT for the fulfillment of their tax obligations or through SUNAT Virtual (www.sunat.gob.pe).
Subjects considered Medium and Small Taxpayers will submit their Affidavit at authorized banking agencies or through SUNAT Virtual (www.sunat.gob.pe).
Notwithstanding the aforementioned, if the total amount to pay is equal to zero, the return will be presented only through SUNAT Virtual.
|
Taxpayers who exclusively have income other than those of the third category and who before the Superintendency Resolution came into effect, which approves the rules and forms for the annual Income Tax and ITF affidavit for fiscal year 2008, were not required to Present their declarations through virtual forms generated by the PDTs, they will acquire the obligation to present all their determinative declarations through said virtual forms from the presentation of Virtual Form Nº 661. |
Deadline for submission
The deadline for submitting the Annual Income Tax Return for fiscal year 2008 will be developed according to the last digit of its RUC number, according to the following expiration schedule:
| LAST DIGIT OF THE RUC | DUE DATE |
| 9 | March 26, 2009 |
| 0 | March 27, 2009 |
| one | March 30, 2009 |
| two | March 31, 2009 |
| 3 | April 01, 2009 |
| 4 | April 02, 2009 |
| 5 | April 03, 2009 |
| 6 | April 06, 2009 |
| 7 | April 07, 2009 |
| 8 | April 08, 2009 |
1.3 CUSTOM FILE FOR THE DECLARATION
The personalized file is prepared by SUNAT and may be used by taxpayers in order to facilitate the entry of the information requested in Virtual Form No. 661 - PDT Annual Income 2008 - Natural Persons.
The personalized file automatically incorporates in the PDT, referential information of your income, withholdings and direct payments, the same that must be verified and, if applicable, completed or modified by the declarant before generating and sending their return to SUNAT.
The information corresponds to the following concepts:
- Direct First Category Rent Payments - Tribute Code: 3011 First Category Rent Calculated (Box 100) Second Category Direct Rent Payments - Tribute Code: 3021 Second Category Rent Withholdings - Tribute Code: 3022 Other Income Calculated From second category (Box 106) Direct payments of income of fourth category - Tribute Code: 3041 Direct payments of income of fifth category - Tribute Code: 3051 Withholdings of income of fourth category - Tax Code: 3042 Income calculated of fourth category for the individual exercise (profession, art, science or trade) (Box 107) Other income calculated in the fourth category by functions of director, trustee, agent, business manager, etc. (Box 108) Withholding of fifth category income - Tax Code:3052 Fifth category calculated income (Box 111) Financial Transaction Tax Withholdings - ITF (Box 522)
The information of the personalized file will be updated until January 31, 2009 and can be obtained in the SUNAT online operations module of SUNAT Virtual, as of February 23, 2009 using the User Code and the Sol Code.
Supreme Decree No. 209-2007-EF, published on 12/26/2007
The option will be exercised on the occasion in which it corresponds to make the payment on account of the month of January of each taxable year.
RS N ° 036-98 / SUNAT, published on 03.21.98
Download the original file
