How to Pay SUNAT: When to Do It, Extensions and MORE

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As in all countries in the world, in Peru citizens must comply with their tax obligation, that is, they must pay some taxes. In order to do it properly, they have created SUNAT, an institution that administers everything related to the subject and, since the how to pay the SUNAT It is a frequent question, here we will answer it.

Today you will find out what the SUNAT is, how to pay it, what the NRUS is and more. Join us!

How can the SUNAT be paid?

This tax can be paid using the following:

  • Easy Payment System in the authorized banking network.
  • Banks authorized using the SUNAT Payment Number, generated when making the Tax Declaration. The main taxpayers pay the tax in SUNAT Virtual or in the offices arranged by SUNAT to comply with their tax obligations.
  • SUNAT Virtual with SOL key making use of the Virtual Form N ° 1662 – Payment slip.

To pay at the banks, it is necessary to provide the following information at the window: amount to pay, tax period (month and year of expiration of the obligation), tax code (7151) and RUC number.

2020 taxes

  1. Cash = 04/2020
  2. In installments = Period to be consigned
  3. First installment = 04/2020
  4. Second installment = 07/2020
  5. Third installment = 10/2020
  6. Fourth installment = 01/2021

Pay the SUNAT: When should I do it?

The payment of taxes can be made one or more days prior to the due date. To make the tax declaration and the payment of these taxes depends on this Expiration Calendar based on expiration month and last digit of the RUC.

Pay the SUNAT: What happens if I don’t pay on time?

If the presentation of tax returns and / or payments is delayed, a regulation must be carried out to avoid charges.

The day following the expiration date of the term established in the Maturity Calendar, the legal interest on the unpaid debt will be settled until the payment date.

Like the contributions of Pensions to the ONP, if there are workers in charge, penalties with fines, tax infractions, among others, may be suffered if the taxes received or withheld are not paid.

Pay SUNAT: New Simplified Single Regime – NRUS

According to the approval of the SUNAT and being indicated in the payment schedule, the payment of the fee must be made until the indicated date.

The modalities to pay the monthly installments of the New RUS are:

On the web portal of pay it. Banco de la Nación, in the option «New Simplified Single Registry – NRUS».

  • Mobile or cell phone: through Mobile Wallet.
  • Authorized Banks or Banking Agents: Also called Easy Payment, allows you to pay the monthly fee of the New RUS in authorized banks (BBVA Continental, BanBif, BCP, Banco de la Nación) or in Banking Agents (Multired del Banco de la Nación, Rapidito del Banco de la Nación, CMAC Nuestra Gente, CMAC Tacna, Trujillo and Curacao-Financiera TFC).

At the window or to the correspondent, the following must be indicated verbally or by handing over a form, the following: Tax period, first time the period being paid was declared, total gross income for the month, total purchases for the month , Amount to be compensated for IGV Perceptions, category 1 or 2 and amount to be paid.


IMPORTANT
Verify the payment receipt to verify that the registered data is correct, mainly the RUC, the category, the period and the amount.

Extension of the payment of the General Sales Tax

Payment can be extended for up to 3 months, postponing the payment of VAT only if these requirements are met:

  • Annual Sales are calculated by adding the 12 previous periods together with the one in which the extension is exercised.
  • Annual sales limit with a maximum of 1700 UIT, based on net income taxed with income tax.
  • No holder as a natural person or partners convicted at some point of tax crimes.
  • No coercively enforceable tax debts greater than 1UIT.
  • Not having failed to comply with declarations and / or the payment of obligations of the general sales and income tax that are affected.
  • Not be in bankruptcy proceedings.

Types of Regimes

  1. RER (Special Income Regime): facilitates tax payments by means of electronic payment or banking network.
  2. RMT (MYPE Tax Regime): facilitates tax payments by means of electronic payment or banking network.
  3. General Regime: facilitates tax payments by means of electronic payment or banking network.
Terms

  • Electronic Payment: Online payment of taxes that have been declared at SUNAT in the Telematic Declaration program – PDT or Simplified Declaration.
  • Banking Network: Premises or authorized agents that make their services and systems available to the public to make tax payments.

There are four forms of electronic payment:

  1. Charge on account of detractions from the Banco de la Nación.
  2. Default account charge.
  3. SUNAT-NPS Payment Number.
  4. VISA Credit and Debit Cards.

What is SUNAT?

The National Superintendency of Customs and Tax Administration – SUNAT, is a specialized technical governmental body attached to the Ministry of Economy and Finance.

It has legal status of public law, technical, economic, budgetary, functional and administrative autonomy, according to Supreme Decree No. 061-2002-PCM, issued under the provisions of numeral 13.1 of article 13 of Law No. 27658.

It has absorbed the National Customs Superintendency, taking on the powers, powers and functions that corresponded to the aforementioned institution.

Its main headquarters and legal domain is in the city of Lima with free will to establish other centers in any other part of the national territory.

Purpose

Its main purpose is to administer the taxes of the national government and the tax or non-tax concepts that, according to the law or inter-institutional agreements that take place, are entrusted to it. All this providing macroeconomic stability and the resources required for fiscal solvency.

It ensures the correct application of the rules that it itself, as an organism, is in charge of regulating regarding the matter and combating customs and tax crimes according to its attribution.

It is also responsible for implementing, inspecting and controlling compliance with customs policy in the national territory and international traffic of people, goods and means of transport.

Thus, it facilitates foreign trade customs activities, guaranteeing the proper application of international treaties and conventions and other standards related to the subject.

He is a participant in the fight against illegal mining and drug trafficking, applying control and supervision of the permanence, entry, transfer and exit of any mining product, chemical or machinery that is used in these same areas.

Likewise, d the by-products and other similar ones, the equipment and machinery that could be used directly or indirectly in the creation of illicit drugs or other purposes that go against the law.

In addition, it provides administrators with services that facilitate compliance with tax, customs and other obligations related to the functions performed by SUNAT, as well as offering attention to citizens regarding tax matters.

Good luck in management!


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