In Peru, there are many forms used to carry out legal procedures. In this installment, we will talk about the form 2135 SUNAT. Keep reading and you will find the answers to your doubts.
The Form 2135 you will find it directly at this address FORM.
What is form 2135?
The Form 2135 It is used if a taxpayer decides to cancel the Registration in the RUC or Tax Cancellation for any reason. Among these we have:
- For bankruptcy.
- Business transfer.
- Closure or termination.
Guide to completing Form 2135
SECTION I: GENERAL INFORMATION
The person must say what kind of request is going to process, it can be a request for deregistration or the communication of the deregistration of a tax.
It must be borne in mind that before submitting the application for deregistration, you will have to unsubscribe from the series of payment vouchers that were free.
Regarding the communication of cancellation of taxes, before being presented, the documents must be canceled (payment vouchers) associated with the tax for which the cancellation is reported.
Cancellation of Registration: This registration will be presented for reasons exposed in Item II
It is important that each applicant is aware that when the application is submitted it does not mean that it will be accepted by the SUNAT nor is it exempt from complying with the tax responsibilities generated during the time it remained active.
So, accepting the withdrawal request does not mean that the obligations not corrected at the right time are over. The Items I and II They will be filled out except if the reason for registration is termination. If this is the case you have to complete the Items III and IV.
Low Taxes: It is given when reporting the loss of affectation to one or more taxes. If the waiver exemption is included then you must complete the Items I and V.
RUC number: Enter the number corresponding to the taxpayer requesting the cancellation of registration or taxes.
Surnames and Names or Company Name: If it is a natural person, the first thing to do is place the maternal and paternal surnames and then the names are added. If it is related to an undivided succession, before the surnames and name of the deceased, you must place the word «Succession“. On the other hand, the company name must be the same as the one declared in the current registration or modification.
SECTION II: REASON FOR WITHDRAWAL OF REGISTRATION
In this item you must indicate which is the reason To request the cancellation of registration among the options we have:
Bankruptcy/Dismissal, Transfer of business, Closing or Cessation, Death, End of undivided succession, Termination of the business collaboration contract, Termination, Liquidation of mutual and investment funds, Termination of the Trust, Dissolution, Cancellation, or other cases
SECTION III: REASON FOR TERMINATION
This item must be completed only by those who indicated as the reason for deregistration: extinction. You must indicate if the extinction was due to: Merger, either by absorption
or constitution, by Liquidation or by Spin-off.
SECTION IV: COMPANIES INVOLVED IN THE MERGER OR DIVISURE
Those who correspond to this item are the people who gave the reason for extinction by merger, division or constitution. put the RUC No. and Company Name of the absorbing company, the constituted company and of the spun-off companies. If the division includes other companies, use additional forms.
SECTION V: LOWERING OF TAXES
This part of the form must be filled out by taxpayers who report the reduction of taxes or the reduction of exonerations. You must provide the tax code for which the cancellation is reported, you must indicate if your case is due to cancellation of affectation or exoneration and the date from which you are on cancellation for said tax. This form is not used to report the waiver of the IGV exoneration.
SECTION VI: DATE OF REMOVAL OF REGISTRATION
If you are one of the taxpayers who indicated the reason for the reduction for «Closure or Cessation» either «Death” you have to make use of this item. You must enter the date when the establishment or service was closed or terminated or, if applicable, the date the taxpayer died.
How to cancel taxes
There are two ways in which taxpayers can cancel taxes: first is through the «treble clef» and the second is for the «Form 2135»
Step 1: If you are going to use the first option, which is the Clave Sol, enter the option «My RUC and Other records» then go to the «RUC file» then at the bottom of the screen you will see the taxes to which the company is affected.
It is important to note that if you are going to do the process in this way, it must be within the first five (5) business days in which you want to enter the date of withdrawal. This means that if the cancellation date is 12-30-19 to do the process with the G clef on 01-07-20.
If for unexpected reasons or beyond your control until 01-07-20 you have not been able to cancel the taxes, you can use the «Form 2135»
- Enter the RUC number, first the Surnames, and then the Name or Company Name.
- For the second step, complete item V «lowering of taxes» There the tax code and its abbreviated name will be requested (these data are in the attached table No. 10). For this case, this example is «4th rent category».
- Select the option that says «Affectation» to then select the date of cancellation of the tax.
- If the Legal Representative is in charge of submitting the form, they must mark the NO option in the following question: «Whether or not you authorize another person to file this return».
- Enter the last name and full name of the representative and their signature. See the purple box where the data to be entered is indicated.
- If the legal representative cannot attendyou have to mark the YEAH in the question «Whether or not you authorize another person to file this return». and then complete the information of the person who will present it. (see what is indicated in the box yellow).
The person in charge has to bring a authorization that you are working with the key is Sol indicating your ID number.
Check the option «Single Taxpayer Registry» and also «Modification of data in the RUC (not included in RS. 284-2011)» and then click continue. When you have completed this you will see a confirmation box and click where it says «Accept» and then print the certificate that you will see on the screen.
When you have completed all these steps, go to the Filing Desk of any SUNAT agency with the «Form 2135«, and the «Authorization of Procedures for Third Parties» plus the copy and the original ID of the person who is authorized.
As you could see, the process to carry out this procedure is short and simple. We hope that the ideas have become clear and you are ready to do it. We read soon!
Related articles that may interest you