In Peru there are many forms for resolving legal situations. In this case we will talk about form 1609. Which is necessary when paying your income taxes, keep reading and you will expand your knowledge about it.
Form 1609
The suspension of fourth category withholdings can be requested if you can verify that the income you obtained during the year is not greater than S/ 36,750.00.
There is an exception and that is that they are fourth-category income that has been obtained by performing the duties of company director, trustee, representative and the like, if this is your case the amount should not be greater than S/ 29,400.00.
These costs will be valid in the course of 2019 and the income that is from fourth and fifth category income is incorporated.
Since January 2019, requests for the suspension have been allowed. Enter SUNAT using the clef SOL, later register and send the virtual form No. 1609. Your information will be requested by the system and the request will automatically be approved if it complies with the provisions of the law.
SUNAT has the Resolution No. 013-2007all the requests that are going to be legally approved must be within the parameters indicated by this resolution.
When the certificate is generated, it is recommended that you send it to your email, there you will be able to see it and print it if necessary.
The certificate is valid from the calendar day following its delivery until December 31 of each year and must be presented by the person who issues the receipts to the withholding agent as long as in the course of 2019 the income achieved does not exceed the S/ 36,750.00 or S/ 29,400.00according to the case.
If the total monthly income exceeds the S/3,062 soles you have to pay 8% of the amount you receive on account, except in the case that the rent payer has made the payment of the withholding for the payment to the total account for the month or the withholdings have been suspended. On the other hand, if the income is not greater than S/1500 soles for each receipt of fees there is no obligation to pay withholdings.
What is it for?
This record is obtained by natural people for the work they do independently, according to the National Tax Administration Superintendence (Sunat). It is very deferential to dependent workers since you have some social benefits.
To differentiate this, among the independent workers are cameramen, architects, lawyers, doctors, engineers, among others.
The law of Income tax makes a division of income into 5 levels. The fourth category serves so that all the people who receive income that have to do with fourth category income fulfill these responsibilities which are: pay the Income tax and issue receipts for fees.
Instructions for completing Form 1609
Below we present a table where you can find the collections requested in the system to fill out Form 1609 and how you should do it.
| RUC | Single Taxpayer Registry |
| Document type
|
|
| document no. | Place the number of the document selected by you |
| Date of birth | Enter the date of birth (day/month/year) Example: 09/21/1977 |
| Date on which you begin to receive income from fourth-rate rentals | The date is expressed in (day/month/year) Example: 08/20/2005 You must enter the date you first received the 4th category rental income. If you do not have income of this type, place an approximate date on which you expect to obtain it. If you submit the application this year 2019, the date cannot be greater than December 31 of this year. |
| Total amount of income received during the reference period | Reference period: 12 months prior to the month preceding the month in which the application is submitted. Example : If the application is filed in the month of Januarysaid period will be from 11/01/2012 to 10/31/2013. In this sense, the data to be recorded will be the sum of its gross income for fourth category income obtained from 11/01/2012 to 10/31/2013. This data may be greater than or equal to zero. |
| Total amount of Income received for 5th Income during the reference period | Reference period: 12 months prior to the month preceding the month in which the application is submitted. Example : If the application is submitted in the month of January, said period will be from 11/01/2012 to 10/31/2013. In this sense, the data to be recorded will be the sum of its gross income for fifth category income obtained from 11/01/2012 to 10/31/2013. This data may be greater than or equal to zero. |
| Gross income from 4th category rentals that you plan to receive until the end of the year | Specify your Fourth Category income for the taxable year. The data to be entered must be greater than zero. |
| Gross income from category 5 rentals that you plan to receive until the end of the year | Specify your Fifth Category income for the taxable year. The data to be entered must be greater than zero. |
How to request the suspension of 4th category income withholding?
Steps you must follow to have the 4th category suspension request for the year 2019.
Step 1. To have the 4th category rental application for the year 2019.
Step 2. Complete all the information that SUNAT has requested, then select where it says «People” then where it says “Other Statements and Requests” > “I request a 4th category suspension” > “4th category rent suspension” > “Form 1609“.
Step 3. Place the dates where the income will be received in the current year.
Step 4. Subsequently, enter the approximate amounts that you will receive for income of 4th or 5th category. It is not mandatory to place the amounts but to make an estimate.
Step 5. After it has been accepted, SUNAT proceeds to authorize the request, its effect is after 24 hours. It is recommended that at least 48 hours elapse to proceed with the issuance of the ticket for fees, leaving aside the corresponding withholding.
How to print the 4th category withholding suspension certificate?
- Enter the Web and go to the option “Procedures and Consultations” with your Clave SOL.
- Click on the optionMy informative statements.
- After «I check my declarations and payments“. Now enter «Declarations and payments” and finally in “General Inquiry“.
- In the form menu, look for the number of your interest, in this case form 1609.
- In the option where they request the filing date, put the range of dates where you may have filed the suspension and then click on «Seek“.
- Go to a SUNAT Service Center with a valid ID.
- Contact the SUNAT inquiry center by phone number 0-801-12-100 or 315-0730. The hours of attention vary, from Monday to Friday the attention is 8 a.m. to 12 p.m. while on Saturdays and Sundays it is 8 a.m. to 6 p.m. Identify yourself with your RUC number.
Guidelines for Category 4 Suspension
If you are a natural person you have to take into account the following assumptions:
- The suspension is carried out for natural persons who receive fourth-category income, as long as the income received from fourth-category income or fourth- and fifth-category income does not exceed S/ 35,438.00 per year, or S/ 2,953.00 per month.
- When the suspension involves directors of companies, trustees, agents, business managers, executors or similar who receive fourth-category income.
The amounts received cannot exceed S/ 28,350.00 per year, or S/ 2,363.00 per month.
It also applies to those who issue receipts for fees that are not above the S/ 1,500.00.
If you are an independent worker, you have the duty to present to your employer so that the 8% withholding does not cancel the 4th Suspension form. Category-Form 1609 issued by SUNAT Year 2017 with the word AUTHORIZED.
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