Form 2054 SUNAT: How it is, Instructions and MORE

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In companies there are usually changes in personnel, partners or taxpayers, which are necessary to reflect in legal documents. For purposes of the registration or withdrawal of members of the Executive of a company, the Form 2054 SUNAT plays an important role.

To find out all the details about this procedure, we invite you to continue reading this article. In it we will tell you what it is, what is its usefulness, who should process it and before what body and the step by step to complete the Form 2054 SUNAT.

Continue your reading, because here we have all the answers you need!

What is Form 2054 SUNAT like?

To access the PDF format of the Form 2054 SUNAT, in the following box we put at your disposal the redirection to it. This document is provided by the digital platform of the Peruvian state, endorsed by the National Superintendency of Customs and Tax Administration (SUNAT) in conjunction with the Ministry of Economy and Finance of the nation.

To get the format of the Form 2054 SUNATYou can enter this window and press the «Download» button.

Once the form has been downloaded to your computer, you can proceed to fill it out digitally. Or you can also print the spreadsheet and fill in the blank fields manually.

IMPORTANT
Make sure the document is in optimal condition. Avoid crossing out, smudging or amending the sheet. Provide all the data and do not leave blank space (except necessary exceptions).

If you also wish to access the Annex of the Form 2054 SUNAT, we leave you below this link. If you need it, download both files, follow the instructions for filling them out and present them together with the competent body.

Instructions for filling out Form 2054 SUNAT

To complete this form, which is titled: Single Taxpayer Registry, you must bear in mind that its structure is based on two (2) key sections, which are called Rubros.

At Item I, the general data of interest for the registration are included. Starting with the type of request, where you must select the corresponding option with an «X», which are:

  • high
  • Come down
  • Modification

Next, you must enter the taxpayer’s RUC number, unless this form is being used to request registration with the Single Taxpayer Registry. If this is the case, then leave this space blank. To complete this first section, enter the names and surnames of the taxpayer or their Company Name as appropriate.

In Item II, the information about the legal representatives or members of the organization’s executive is presented in detail, including all related persons. In this sense, the type of link between the person and the company is requested first (as a mandatory field).

For this, there is a table that contains the types of links allowed and their respective associated code. Next, we state the relationship between the two so that you can identify when filling out your form:

  • For a Legal representative, the associated code is: 00
  • When it comes to a director, it is assigned a code of: 01
  • If it is a member of the Board of Directors, is represented by: 02
  • Now if it is a member of the Succession, is indicated with: 03
  • To be a Spouse, the corresponding number is: 04
  • When is a Member, it is designated with the: 05
  • To represent a Partner, the code is used: 06
  • And finally to point to a Headline, the number is used: 07

Next to this information, the type and number of national identity document (based on the list of options shown below), the names and surnames of the person (or their Company Name) are placed. In addition to the date of birth only in the case of a natural person, the position he occupies in the company and his share percentage.

Codes associated with the type of national identity document admitted:


  • DNI – (1)
  • Immigration Card – (4)
  • RUC – (6)
  • Passport – (7)
  • Diplomatic Identity Card – (A)

In addition to this, the country of origin is requested, when it refers to a foreign person (whether legal or natural) and the contact information, such as the telephone number and email address. It should be noted that all these data must be filled in for each taxpayer.

Finish filling in the form, answering with «YES» or «NO» (as appropriate) to the question of whether you authorize a third party to submit this form. If so, enter the name and surname, identity document and signature of the authorized person.

The sworn statement ends with the signature and name of the taxpayer or legal representative, and with their fingerprint. When delivering the document to the SUNAT entity, the official in charge of reception will print the institutional seal and the approval signature on the sheet.

How to complete the Annex of Form 2054?

This annex must be submitted together with Form 2054 SUNAT as long as the taxpayer wishes to indicate the address of the Legal Representative (s). Therefore, this document will be delivered to a SUNAT agency located within the jurisdiction of the domicile of each Legal Representative.

DID YOU KNOW?
This annex includes all the data that details the address, such as the location, type of home, area, metric space, reference places and the condition of the property (transfer, purchase, rent, among others).

Usefulness of Form 2054 SUNAT

The Form 2054, It is used by taxpayers to communicate to the SUNAT body the request for a High, Low or Modification of a Legal Representative, members of the Board of Directors and other people involved (who have some kind of link with the company).

  • Registration or Registration: refers to the declaration of information of a Legal Representative or member of the company, when it is made for the first time. That is, the request to enter this person into the Single Taxpayers Registry after the employment relationship has started.
  • Come down: It is used to communicate the separation of a person with the company. It is generated as a result of the breaking of a contract, where the worker has ended his employment relationship, ceasing to provide his services to the company.
  • Modification: refers to any change that you want to make about a specific data of a member of the company, such as: identification, date of birth, percentage of participation, position, contact, among others.

Who should fill it out?

Form 2054 SUNAT must be submitted by the Taxpayers of a company, to request the Single Taxpayer Registry (RUC) of the Directors, Legal Representatives or other members of the Board of Directors. It also applies to the Partners and Members of the company (related persons), whether they are natural or legal.

National Superintendency of Customs and Tax Administration (SUNAT)

The National Superintendency of Customs and Tax Administration (SUNAT) is a national body of Peru, attached to the Ministry of Economy and Finance. Its main functions include both the application of tax and customs regulations, as well as the correct administration of taxes.

In addition, it has the autonomy to carry out tax inspection and sanction non-compliance with tax regulations.

This body has administrative and financial independence, so in addition to being in charge of establishing the obligations of taxpayers. It has the function of collecting the funds associated with taxes. Its main functions are as follows:

  • Establishment of taxes corresponding to taxpayers
  • Collection of taxes to natural and legal persons
  • Communication of news in tax matters in the Republic of Peru
  • Establishment of standards and procedures to follow to ensure the collection and timely payment of taxes
  • Application of fines and sanctions for non-compliance in the payment of the assigned tax

If you want to enter the web portal of this organization, go to the following address: SUNAT. And for telephone attention you can make your calls from a cell phone or landline through the (01) 315-0730 or also to 0-801-12-100. With this last number shown, you must bear in mind that it must be from a landline nationwide.

What is Form 2054 SUNAT?

Form 2054 SUNAT is a document with the character of an affidavit, which is completed by the taxpayers of a company. The form is used to enter the data of a member of the company or its Legal Representatives, at the beginning of the employment relationship or at the end of it. The document is also renewed when it is pertinent to notify about a change in the data previously supplied.

Frequent questions

Where is Form 2054 filed?
The taxpayer must deliver the document to one of the agencies of the National Superintendency of Customs and Tax Administration (SUNAT).
How long does it remain in force?
Form 2054 is valid for six (6) months. Upon completion of this period, it is necessary to proceed with its renewal.
When is this form due?
The deadline for delivery of the document is established and specified by each company (as necessary to submit any registration, cancellation or modification).
Can a third party file Form 2054?
Yes. But in this case, it is necessary for the third party to have a power of attorney to verify that they have been authorized to fill out and deliver the form.
Is the annex always necessary to present together with the form?
No. This document will be attached to the form when it is necessary to give details about the address of the Legal Representative or member of the organization, who is being incorporated into the system.

Since you have come this far, you now know a lot of details about this form. And as you have seen in the procedure for filling it. It is a fairly simple and very useful procedure.

Therefore, when you have the need to notify SUNAT of any change or entry / exit of a member of your company, Don’t forget to use the Form 2054!

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