The Form 621 SUNAT or the National Superintendency of Customs and Tax Administration, is the procedure by which you register the income. Said income is obtained by your business activity within the General Regime as established by tax obligations.
This is a very important procedure, which you can do via on-line or in person. The data you enter is reserved and in no case will it be stored by the National Superintendency of Customs and Tax Administration. In this article we tell you everything you need to know about the aforementioned form, how to fill it out and much more.
How to fill out Form 621 SUNAT?
Also, you will surely wonder how you should fill the Form 621 SUNAT. At the same time, this procedure is extremely simple and you can do it in the best way. That is why below we will indicate what are the steps you must follow to fill out such an important legal document.
- Enter the SUNAT web portal, once inside you must select the option my declarations and payments
- Identify yourself by entering the required data, such as your username and password.
- Then you must locate in the menu the module declare easy and click on IGV and monthly income 621
- Thus, the system will show you the form that contains three sections:
- In general information you must enter the tax period that you are going to declare and the system will automatically detect if it is an original, substitute or rectifying return
- In the same way, the system will show you the taxes and income regime in which you are
- Next, you must verify or register the taxes that you are going to declare, as well as provide the additional information that is requested
- With which, the system will automatically record the information you record
- However, if for any reason you exit the system, you will be able to recover the information by re-entering the page and selecting the recover option.
- Now we go to the detail section of the declaration
- Here if for the period that you declare you presented the sales and income record and the electronic purchase record, the system will show the sales boxes
- As well as IGV purchases with suggested data
- These data can be modified, verified or supplemented
- Now, if you did not present the sales and income record and the electronic purchase record, the system will show the blank boxes so that you can provide the information
Determination of Debt
- Then you must go to the debt determination section
- In which, you will be shown the resulting tax or balance in favor of the taxes you are declaring
- Likewise, the system will also show the payments made previously, as well as the default interest
- Once the information required by the system has been completed, you must choose the Add to Tray option
- Then, you will have to choose an electronic payment option SUNAT
- Next, once you have completed the above information, the system will automatically generate the declaration and payment certificate Virtual Form N ° 621 – IGV – Monthly Income
First, we will tell you a little about the requirements you need when processing the Form 621 SUNAT. You must have submitted the Electronic Sales and Income and Purchase Register for the period you declare prior to the declaration. Next you have to consign the documents that are listed:
- Sales and income for the month (period to be declared).
- Purchases for the acquisition of goods and provision of services for the month (period to be declared).
- Balance in favor of the previous period, if applicable (For example, for the tax period August 2019, the balance in favor of the VAT for the month of July 2019 was applied)
- Amount of VAT withholdings and perceptions made to you in the period and / or balance from previous periods
- Coefficient for monthly rent account payment, if applicable
- Previous payments, if applicable (made with payment slips)
In the same way, you must bear in mind that the virtual Form N ° 621 IGV Monthly Income will automatically show the information that you have reported in the aforementioned records. In that sense, if you have not submitted electronic records, you will not be able to use this form.
Steps to carry out the procedure in person
- Below we will indicate the steps you must take in the case of processing this important form in the face-to-face mode.
- First you must make the corresponding payment
- For this you have to approach the bank or authorized agent, if you only made the declaration, but did not make the payment (payment «0»)
- For which you must provide the following information:
- RUC number
- Tax period (month and year, for example, for August 2019 is 08-2019)
- Tax code to pay, for example, the payment on account in the General Scheme is 3031 and the IGV is 1011
- Amount to pay
- You can also use to make the payment, Form N ° 1662 – Payment Slip (Easy Payment System) which you must deliver with the complete data
- Then, secondly, you must receive the certificate
- At the end of the process, the bank will give you a proof of payment (Form N ° 1662 – Payment slip) with the declared information
- If you declare with an amount S / 0, the payment can be made later with the Payment Ticket Form
What is Form 621 SUNAT for?
- It simplifies the filing of the return and reduces filling errors.
- Reduces the time required to enter or complete the information on the return because part of the information that you must include in your return is provided by SUNAT
- Calculate late interest, in case the declaration is made after the expiration date
- In this way, it assists the taxpayer in calculating their debt for each tax.
- It is not required for your use of facilities or updates by the taxpayer. Used online.
- The formula 621 SUNAT IGV-Monthly Income must also be used to present the monthly statement and make the payment of the IGV,
- Payments on account of the third category Income Tax of the general regime
- As well as the MYPE Tax Regime, among other concepts provided in article 12 of Superintendency Resolution No. 335-2017 / SUNAT
Who should process it?
- Surely you wonder who are the people who must carry out this procedure, but do not worry that in this section your doubt will be clarified
- The form 621 SUNAT –IGV Monthly Income must be processed by taxpayers subject to the General Sales Tax
- Thus, they must carry out activities that generate Third Category Income and the Pilated Rice Tax IVAP
National Superintendency of Customs and Tax Administration (SUNAT)
On the other hand, in this section we will talk about the National Superintendence of Customs and Tax Administration (SUNAT). This is information that will be very useful throughout this process. Likewise, we can start, with this being the entity that provides the form 621 SUNAT.
The National Superintendency of Customs and Tax Administration – SUNAT, according to its creation Law No. 24829, General Law approved by Legislative Decree No. 501 and Law 29816 of Strengthening of SUNAT, is a specialized technical body, attached to the Ministry of Economy and Finance.
This has legal status under public law, with its own assets and enjoys functional, technical, economic, financial, budgetary and administrative autonomy that, by virtue of the provisions of Supreme Decree No. 061-2002-PCM, has absorbed the National Customs Superintendency.
Thus assuming the functions, powers and attributions that by law, corresponded to this entity. The National Superintendency of Customs and Tax Administration (SUNAT) has legal domicile and main headquarters in the city of Lima, being able to establish offices anywhere in the national territory.
What is Form 621 SUNAT?
Now, we are almost at the end of this article, but we cannot leave without first mentioning what the Form 621 SUNAT or of the National Superintendency of Customs and Tax Administration. Thus, the Virtual Form 621 is an alternative means that makes it easier to present the monthly IGV-Income declarations.
Likewise, it is aimed at those who previously have Electronic Books (Sales and Income Register and Purchase Register). With which, the aforementioned form can be found in SUNAT Online Operations as and IGV-Monthly Income. Also, to use it it is essential that you have previously presented your electronic books.
In addition, the information shown in this document can be modified directly in the Virtual Form. Therefore, as it is an alternative means, the monthly IGV-Income declaration can be presented with this virtual form. As with the simplified virtual form or using the PDT, as appropriate.
Finally, keep in mind that the monthly Income Tax rate is Coefficient or 1.5% and the monthly General Sales Tax (IGV) rate is 18%. Likewise, the use of PDT 621 – IGV – Monthly Income, is presented only through the SUNAT Portal. In case they are not your responsibility (fortuitous event and force majeure).
Declare your taxes monthly!
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