Guide to Form 194

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If you are in Peru and need the form 194, We explain where to get it and how to fill it out so you can do your paperwork more effectively. Here we present the Guide to Form 194.

Form 194

Form 194 It is a form to annul administrative acts. This norm can be applied to a simple writing that has to see the same form.

What is it for?

It is used by the insolvent tax to inform if there is any assumption embodied in the Resolution of the Superintendence No. 002-97-SUNAT.

SUNAT can:

  1. Cancel
  2. Change
  3. Replace
  4. Add
  5. Revalidate

Payment orders or resolution of determination or fine, after notification.

Guide to completing form 194

Box 02: put the RUC number of the tax insolvent, name or trade name.

ITEM I. DOCUMENT AND THE OBJECT OF THE COMMUNICATION. In either case, you must provide the following information:

Box 100: Indicate the type of document and the corresponding number. They can be any of the following:

  • Payment order, 1.
  • Fine Resolution, 2.
  • Determination, 3.
  • Intendance, 4.
  • Zonal Office, 5.

With these data you indicate the assumptions contained in the Resolution No. 002-97-SUNAT. Also put the following:

Box 101: Resolution number or payment order.
Box 102: Put the notification date in numbers (day/month year).

In the part that is the object of the communication, indicate the legal basis of the communication presented.

Box 103: Enter the code according to the «TABLE A“.

Complete the information for only one of the items indicated below depending on the information indicated in box 103.

HEADING II. PAYMENTS WRONGLY IMPUTED OR NOT CONSIDERED BY SUNAT.

For parts a) and b) of numeral 1 of article 1 of the RS 002-97/SUNAT.

Bring a copy and original authorized by the SUNAT notary.

  • Column No. of Form: (Boxes 200, 201, 203, 204 and 205).

The applicant has to enter the number that corresponds to the form where the payment was made.

  • Form Order: (Boxes. 206, 208, 209, 211, 212)

Number that corresponds to the form where the payment that has not been taken into account by SUNAT was made (Box 04 of each form).

  • Date of presentation: (Boxes. 213, 214, 215, 217, 218)

Date of presentation of the form in number (day/month/year).

  • Receiving bank: (C. 219, 220, 221, 222, 223).

Name of the Bank or SUNAT Unit where the payment was made with the corresponding form.

  • Amount Paid: (Box. 225, 226, 227, 228, 229).

Number that corresponds to the form where the payment that has not been taken into account by SUNAT was made.

HEADING III. POSTPONEMENT AND/OR FRACTIONATION. (Subsection c) of numeral 1 of article 1 of RS 002-97/SUNAT).

Bring the original or copy authenticated by the notary of SUNAT, of the Resolution by which the Fractionation or Postponement. Also bring the following:

  1. Box 301: Place the number of the Resolution in which the Fractioning and/or Postponement was made.
  2. Box 302: Put the notification date in numbers (day/month year).

ITEM IV. TYPING ERRORS OR TRANSCRIPTION OF FIGURES

  1. Box 404: Put the number of the form where the mistake was made. (Box 09 of the form).
  2. Box 405: Place the number of the form where the mistake has been made, (Box 04 of the form).
  3. Box 406: Indicate the date of presentation of the form where the mistake was made. The format must be: (day/month/year), in numbers.

If it is a mistake where the SUNAT is responsible for typing or transcription when establishing the RUC or period wrongly by the insolvent taxpayer.

Since August 26, 1995, the request for data modification must be made by submitting the forms No. 1092 or 1093 – Request for Modification of Data / Communication of Submission of Forms.

If you have any of these cases, present the following documents:

Box 407: Enter the form number located in box 04

Box 408: Put the date of presentation of the data modification request in numbers.

ITEM V. FORM FOR MODIFICATION OF COEFFICIENT OR SUSPENSION OF PAYMENTS

You must bring the original or a photocopy authorized by SUNAT as required by the forms.

  • The one that replaces or rectifies the information generated by the Determination Resolution or Payment Order or Fine Resolution.

ITEM VI. DUPLICITY IN THE ISSUANCE OF THE RESOLUTION OF THE FINE or PAYMENT ORDER.

Original or copy of the Fine or Order Resolution payment.

Bring the data listed below:

Box 602: Assign the Fine or Payment Order resolution number exposed in the second term.
Box 603: Assign the date of the Resolution of Fine or Payment Order or duplicate, the date must be entered in numbers.
Box 604: Place the amount set in the Fine Resolution or Duplicate Payment Order.

ITEM VII. VALIDATION OF ADMINISTRATIVE ACTS

Boxes 700, 701, 702, 704, 705, 706, 707, 709: Mark with an «X» in the cause of annulment established by article 77 of the Tax Code.

Also provide the following information:

Box 710: Enter the number of the Determination Resolution, Fine Resolution or Payment Order that has one or more of the indicated causes.
Box 712: Place the identification number and the signature of the insolvent taxpayer, in his absence a legal representative

Claim before SUNAT without complying with formalities

There are a series of regulations where it is established that non-compliance with the rules should not affect the rights of the company or its interests.

The Tax court by resolution of obligatory observance, issued through RTF 01743-3-2005presented the following criterion:

Form 194 Communication for the revocation, modification, substitution or complementation of administrative acts, regulated by the resolution of the superintendency 002-97/SUNAT, is a special claim in which the will of the company is to question the act of collection, and, consequently, against what resolved by the Administration, the respective appeal will proceed.

What is the Simple Letter for?

It is a document that consists of leaving without complete effect that administrative action that has to do with the determination of the tax debt.

Term to resolve form 194 SUNAT

The presentation of Form No. 194 made by the tax debtor in order to be recognized payments made not considered at the time of notification of the Fine Resolution issued for any of the offenses typified in numerals 1, 4 or 5 of article 178 of the TUO of the Tax Code, does not configure the loss of the Incentive Regime provided for in the last paragraph of article 179 of the aforementioned TUO.

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