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National Administration of Customs and Tax Administration (SUNAT) enables independent workers with Monthly income below S/3609 to request suspension of retention of the fourth category.
The allowance also applies to those employees who hold the positions of director, trustee, agent, commercial director, executor, etc., who receive up to 2888 soles per month.
What are the steps?
Recall that, according to the Resolution of the Inspector No. 295-2022 / Sunat, the new amounts were established taking into account the increase in personal income tax (ITU), which rose from 4,600 soles in 2022 to 4,950 soles in 2023.
The norm indicates that those who predict their income during 2023 from income Fourth category or for the fourth and fifth category Income does not exceed 43,313 soles, they may request the suspension of withholding and / or their payments in connection with income tax.
In the case of directors of companies, trustees, agents, business managers, executors or similar persons, they may request suspension when the income they expect to receive in the tax year for income of the fourth category or income of the fourth and fifth category does not exceed 34,650 soles. .
In these last two cases, if during 2023 this amount is exceeded, as the case may be, the taxpayer must declare and make payment against the relevant income tax for all income the fourth category that you receive this month.
How to carry out the suspension process?
The process to request a Tier 4 Hold Suspension is virtual and consists of only three steps:
- Log in to Sunat Online Operations with your SOL code and place the option “My procedures and consultations”. This module is available on the portal www.sunat.gob.pe.
- Locate the “Other Declarations and Requests” section “I Request a Withholding of Tier 4 Taxes” (Virtual Form 1609).
- Indicate the date when the first income of the fourth category was received, and the total amount projected for the entire year (only income of the fourth category, as an independent specialist, or the fourth and fifth incomes should be taken into account, if, in addition, they are on the list) .
How do I know that my application has been accepted?
The system will verify the information submitted “online” and proceed to resolve the suspension of the hold and/or payments on the account, if applicable, by issuing an appropriate certificate, which can be sent to an email address of your choice.
The suspension takes effect from the day following the day of the procedure and is valid until December 31, 2023.
For more information about withholding suspension, taxpayers can contact the Advice Center at 0-801-12-100 or 315-0730 and visit www.sunat.gob.pe for guidance and assistance. need to leave home. (Andean)
Source: RPP
I’m Liza Grey, an experienced news writer and author at the Buna Times. I specialize in writing about economic issues, with a focus on uncovering stories that have a positive impact on society. With over seven years of experience in the news industry, I am highly knowledgeable about current events and the ways in which they affect our daily lives.