SUNAT Form 1605: Steps, Filling and MORE

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Before starting this article of the Form 1605 SUNAT We want you to know what the National Superintendency of Customs and Tax Administration (SUNAT) consists of. Likewise, it is the body in charge of the administration, inspection and collection of all tax and non-tax concepts of the municipality, within Peru.

In the same way, it is important to highlight that said form must be used by legal persons domiciled within the Republic of Peru that have had capital movements. Next, we will tell you what it is and how you can obtain it, its usefulness, the process involved in filling it, and more.

Steps to Obtain Form 1605 SUNAT

As we have noted above, the Form 1605 SUNAT It is important since it is the means to register and control the variations in the capital stock of companies. In addition, it is important that you know the ideal and correct way to be able to present this type of document without inconvenience, complying with its legality.

In this sense, the correct way to present the aforementioned Form is in Pdf format, by virtue of this facilitating its reading from any electronic medium. Thus, the presentation of this Form must consider the following items in order to be able to carry out the corresponding procedures successfully:

  • First, you should know that the presentation of this form must be in PDF format
  • Since in this way a better and easier reading is achieved
  • In the same way, you must be aware that the entire procedure is carried out virtually, that is, through the SUNAT website
  • To obtain it, you must enter the SUNAT platform with the user code and the SOL password in order to complete the declaration

  • In the first part of the form you will find the data of the company that carries out the procedure, RUC number and company name
  • Then, in Item I the type of transaction to report
  • Subsequently, in Item II the specific information of the shareholders
  • Finally, in Item III, the legal data regarding the public deed, in the event of issuance or cancellation of shares.
  • Finally, we indicate that this form is made in the form of an Affidavit about the shares that you have as owner, or partner of a company
  • At the end of this virtual procedure, you will see a declaration certificate, which you must print or keep a digital backup, if you need it.

Completion of Form 1605 SUNAT

Next, we will explain how you should enter the required information in the aforementioned Form 1605 SUNAT. In order for you to be able to do it easily and correctly. As well as, know what are the data you need to fill it out. Because you must be careful not to put wrong information, which makes you need a correction.

  • To obtain the form, you must enter the SUNAT platform with the user code and the SOL password to start the declaration
  • Then, in the first part of the form, you must enter the information of the company that carries out the procedure, RUC number and company name
  • Next, Item I, you must put the general information of the return marking with an X if it corresponds to an issue, a transfer or a cancellation
  • In the cases in which it is a transfer of shares, you must indicate if the person completing the form is the acquirer of said shares
  • Item II, it is your responsibility to enter the shareholders’ data. That is to say: type and number of identification document, names and surnames or company name of each shareholder

  • Likewise, you must include the total referring to all shareholders at the end of the list, the number of shares in their name, the unit value of their shares, the percentage of total shares
  • Similarly, you must place the total for all shareholders at the end of the list and the date of the transaction.
  • Finally, in Item III, the legal data regarding the public deed, in the event of issuance or cancellation of shares.
  • We recommend that you save the statement whether you are making it for the first time or to be used as a rectification of a previous one, if applicable.
  • Likewise, at the end of this virtual procedure, you will see a declaration certificate, which you must print or keep a digital backup.

Who should File Form 1605 SUNAT?

Next, we want you to know who is required by law to carry out the corresponding procedure to obtain and fill out this SUNAT Form 1605. In this regard, said legal obligation was established through the Resolution of Superintendency Number 169 issued by SUNAT on June 4, 2014.

Consequently, this Resolution defined all the provisions referring to certain obligations for companies operating within the Republic of Peru. Likewise, the use of the 1605 format was approved and its presentation the month following the issuance, transfer or cancellation of shares and participations.

Likewise, the Resolution allowed the indirect sale of shares to be added, in order to obtain more complete information on the capital stock of the companies.. Which constitutes any transfer of shares or participations of citizens not domiciled in Peru. Which are owners of shares of companies of domiciled citizens.

Consequently, legal persons domiciled in Peru fill out this Form, according to Article No. 10 of the Single Ordered Text of the Income Tax Law. At the same time, they have made direct or indirect disposals of shares of the capital stock of a company, as assignor or acquirer of said shares.

What is it for?

Next, we want to point out the use of the Form 1605 SUNAT containing the entire process of issuance, cancellation or transfer of shares of domiciled companies. In this regard, it constitutes an instrument or tool used by the Government of Peru. In order to supervise and control the formation of its capital stock.


Also, it is important to note that failure to submit this Form may generate a tax penalty or fine. As well as, his presentation at the wrong time. That is, it will be considered a tax evasion subject to a fine if you do not present it the month following the transaction with the shares.

You must bear in mind that the characteristics of the fine for not presenting the Form 1605 They are found in Article Number 176 of the Tax Code. Specifically, it establishes that if the presentation is made after the established deadline. With which, you will have to pay a fine of up to 30% of a Tax Tax Unit.

Finally, you should know that the pre-named article, in numeral 4, indicates that the fine applies the same when the declaration is incomplete or erroneous. Reason why, it is up to you to know everything related to this Form 1605 SUNAT that we have detailed in this article and avoid monetary penalties.

National Superintendency of Customs and Tax Administration (SUNAT)

On the other hand, in this section we will talk about the National Superintendency of Customs and Tax Administration (SUNAT) established in the Republic of Peru. Which is a specialized technical body, attached to the Ministry of Economy and Finance. Whose creation absorbed the old National Customs Superintendency.

The aforementioned SUNAT has legal status under public law, with its own assets and enjoys functional, technical, economic, financial, budgetary and administrative autonomy. Reason for which, it assumed the functions, powers and attributions that by law, corresponded to this old entity.

The National Superintendency of Customs and Tax Administration (SUNAT) has legal domicile and main headquarters in the city of Lima. However, it is important to note that, by legal regulations, you can establish offices anywhere in the national territory in the Republic of Peru.

SUNAT is responsible for collecting and controlling information on the capital operation of legal entities in the Republic of Peru. In this way, you can determine the different applicable tax rates for each sector, depending on the movement of the capital stock that makes it up.

Finally, it is Power of the National Superintendency of Customs and Tax Administration SUNAT to establish the regulations that regulate the presentation of this Form 1605. Which indicates that it must be done the month following the date on which the issuance, transfer or cancellation of shares is made.

What is Form 1605 SUNAT?

Now, at the end of this article, we want you to be aware of what is known as the SUNAT Form 1605. With the purpose that it is for you a help at the time you need to do it and fulfill your duties as a citizen in Peru.

  • Therefore, it is a declaration and registration instrument where you, as a domiciled legal person, provide all the required information about your actions.
  • For the purposes that the National Superintendency of Customs and Tax Administration (SUNAT) manages to maintain the registration and control of its capital stock
  • You should know that SUNAT Form 1605 is a format established by the Nation as a fiscal tool or instrument

  • Reason for which, its use by citizens in the fulfillment of their formal duties is mandatory to avoid fines or infractions considered tax crimes
  • Additionally, it is appropriate to remind you that the correct way to submit this Form is PDF format
  • Given that this makes it easier to read from any electronic medium
  • Also, take into account that the Form can be filled out virtually from the SUNAT website, as we indicate in this article.

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