Steps and Requirements to Open Withdrawal Accounts

17 minutos de lectura

Many people will not know what a detraction is. For this reason, in this article we explain everything you need to know about the Steps and Requirements to Open Detraction Accounts.

Before we start talking about the requirements, we want to explain What is a detraction and what is it for?

What is a deduction account?

According to the exact concept, a deduction in tax terms is the amount or percentage deducted by the person purchasing a good or beneficiary of a service.

This amount must be deposited in a private account authorized by the bank in the name of the service provider or seller.

Namely, It is a system to avoid tax evasion and guarantees the payment of taxes in sectors with a high degree of tax evasion.

  • It consists of generating an early discount when paying a supplier for a product or service.

First, the advance discount is generated at the time of paying the supplier. That amount is then deposited into an account in the provider’s name. The goal is that this fund is used for the provider to later comply with its tax obligations.


A fisherman manages to capture resources worth 5 thousand soles. He is preparing to sell them as a supplier to a fishmeal factory. When it is going to be sold, the company has the obligation to apply a deduction.

How is that? Keep reading…

The value of commercial exchange amounts to 9% for the fishing sector. That is, 450 soles of deduction of the 5 thousand soles of sale. The company will pay the difference, which is 4,550 soles, to the supplier and deposits the deduction in an account in the name of the supplier at Banco de la Nación.

When the deposit in the bank has been made, the company must give a deduction receipt to the supplier.

  • The percentage of deductions varies with respect to the item.


  • The company that is obliged to withdraw and does not do so, has a fine.

Why is a detraction so essential?

Simple. Because its implementation is a support base that offers the possibility to the taxpayer to face the tax obligations, in this way, to avoid any lack or default of payment later on.

Facilitating that this does not accumulate and is later difficult to cancel.

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  • One of the few DISADVANTAGES that this system has is that it restricts the use of the fiscal credit in stages in which the receipt is established, that is, if an individual who has the obligation to deduct and fails to do so, automatically loses his tax credit.


exist two ways to make the deposit:

  • 1.- By ticket office at the National Bank.
  • 2.- Online on the website of the SUNAT and indicating the bank with which it has an agreement.

The buyer gives the supplier the balance to be paid and a copy of the Deposit Certificate. Then the supplier notes in the proof of deduction deposit the data of the invoice issued for the good or service provided.

The supplier declares the IGV and pays the tax via the ticket office or the Internet or the buyer declares and pays the IGV and will deduct the tax credit.

All companies pay the IGV to the Sunat at the end of the month.

As we said before, if the deduction is not made, there may be a sanction. In the event that the deposit is not made, you could be creditor to a fine that is 50% of the amount not deposited.

  • The payment of the deposit must be made until the date of partial or total payment to the service provider or within 5 business days of the month following the entry of the payment receipt.
  • If the provider receives all the payment, the provider has five business days after receiving the total amount of the operation to carry out the procedure before the Sunat.

Now that you know very well what a detraction is and how it works, we will explain what you must present and how you must do to open your detractions account.

Requirements to open a withdrawal account

As we said, a detraction account It is a checking account at Banco de la Naciónin the name of the seller or service provider and help raise a lot of money through a percentage discount of the price of the service.

If the fisherman’s example was not very clear to you, don’t worry, we’re here to help you!…here’s another example.


A seller sells a car at X price, the buyer will deposit the money in two bank accounts, a percentage of the cost in a commercial account and the other percentage in the deduction account.

The money collected in the deduction account is used to pay taxes, tributes or fines. These debts are managed and collected by SUNAT.

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So, if you have no further doubts regarding the detraction, which are the requirements? how do i open an account? Is it current or saving? What is the National Bank?

The National bank is a state-owned Peruvian financial entity that provides financial services. In these services, it offers products to public sector workers and pensioners.

Its beginnings date back to 1996 when it was created as a public law company that was part of the Economy and Finance Sector.

This bank functions as a financial agent of the State and, in addition, it grants credits and financial assistance to central, regional and local governments, mainly to finance investment projects.

It is headquartered in Lima and operates through a network of more than 600 branches throughout the country; One of the services offered by Banco de la Nación is the opening of withdrawal accounts.

For a detraction account you need the following:

Current account

Natural person

Must present:

Legal person

Should have:

  • Affidavit for the opening of a checking account.
  • Signature record of the persons authorized to manage the current account.
  • Simple copy of the RUC
  • Original DNI – In the case of foreigners, a simple copy of the Immigration card either Passport of the persons authorized to manage the current account.
  • NOTE:

In the event that the representative does not personally attend to open the current account for deductions, he may authorize a third party by means of a Simple Power of Attorney, submitting the duly signed opening and signature registration cards.

The third person must bring their current Identity Document with them.

With proxy

  • In the case of attorneys-in-fact, they must first submit a Letter from the interested party requesting the opening of the current account
  • Original Power of Attorney for registration in SUNARP. (no more than 10 days for those registered in Lima and 15 calendar days for those registered in the Province)
  • Simple copy of the current Identity Document of the account holder and proxy.
  • Simple copy of the updated RUC.

with succession

  • Letter from the interested party requesting the opening of the checking account
  • Validity of the original Power of Attorney of the registration in SUNARP (with the same observation as for the proxy).
  • Original of the Death Certificate and identity document number of the deceased person.
  • Letter signed by all members of the succession with legalized signatures indicating the name of the person designated for the opening and management of the Detractions Current Account.
  • Simple copy of the current Identity Document.
  • Simple copy of the updated RUC of the Succession.

Savings account

The main requirement to open a savings account at Banco de la Nación is not having a savings account at UOB (Only Bank Offer).

Natural person

  • Present original DNI or a copy of the Immigration Card (foreigners only).
  • 5th. Category (Dependent Worker): Withholding certificate.
  • 4th. Category (Independent Worker): Affidavit specifying your annual income.


  • Those who are new taxpayers must present the affidavit on average annual income.

Legal person

  • Application for the opening a savings account in the Unique Banking Offer
  • ID Original or copy of Immigration Card
  • Plain copy of RUC with the fiscal domicile
  • Legalized copy of the testimony of company constitution and amendments.
  • 3rd. Category: Annual Income Tax Payment Declaration Form of the last accounting year
  • Simple copy of electricity or water bill for the last three months.
  • Original Power of Attorney of registration in SUNARP with no more than 10 calendar days for Lima and 15 days for Provinces.
  • Minimum opening amount deposit.
  • Register of signatures of the people to manage the savings account.


  • New taxpayers must present the affidavit on annual income.

Steps to open a withdrawal account

In this image you can see how the process is:

Once you know all this, you should proceed to make the opening directly.

  • The first thing to do is open an account at the Banco de la Nación
  • Fill in the corresponding data in the boxes
  • Visit one of the offices
  • NOTE:

Accounts may be opened at the request of the account holder in any of the licensed agencies of the National Bank.

We enclose this information so that you can View the offices.

What can be paid with a deduction account?

What benefits does a detraction account give me? What can I pay?


Deduction accounts have various benefits What:

  • It has a wide national coverage for your operations as well as in areas where there are no other banks.
  • Tax payments can be made with the SOL key provided by SUNAT, on the website of the same entity, charged to the checking account, and through the BN Agency Network using the checkbook.
  • Individual or massive deposits to this account can be made via the Internet, charged to a commercial bank account or charged to any credit or debit card affiliated with Visa.
  • Deposit of individual or massive deductions in the entire BN Agency Network.
  • The Bank does not make any charge for crediting deductions account.
  • No cost for maintenance and sale of checkbooks.
  • No minimum opening amount required.
  • Balance inquiries and free movements through the Bank’s website.
  • Agility and security for your tax operations.
  • It offers solidity and support that only Banco de la Nación can offer you.

It is sought that the taxpayer has a protected fund in his name with which to cover taxes, fines, debts and other taxes. In this way, the tax administration has more guarantees of achieving correct tax collection.

Another point is that after paying taxes, the positive balance in the bank account can be released for the owner’s use. This adds liquidity and could become new capital.

what you can pay

  • Apart from these benefits, the system of Deductions allows you to pay:

Tax debts such as taxes or fines, advances and payments on account. They are also intended for the costs and expenses of Coercive Collection procedures, application of non-pecuniary sanctions and prior precautionary measures.

The system applies to:

  • The sale of personal property taxed with the IGV.
  • Sale of real estate taxed with the IGV.
  • Withdrawal considered as a sale in accordance with subparagraph a) of article 3 of the IGV Law.
  • Sale of goods exempt from IGV whose income qualifies as third category income for income tax purposes.
  • Provisions of indicated services.
  • Transportation service of goods by land.
  • Public passenger transport service carried out by land.
  • Operations subject to IVAP.

Can you buy a checkbook?

Yes. Yes, you can buy a checkbook.

How to request a deduction account checkbook?

The requirements are:

  • Request signed by those responsible for managing the account presenting:
  • Account number.
  • Account name.
  • RUC number.
  • Authorized person (surnames, names and identity documents) to collect the checkbook.


  • If you have a SOL code, you can make your tax payments without having to request the issuance of checks.
  • Checkbooks are requested only at the office where you opened the account.

What do I do if I want to get a checkbook with a new business name?

Company representatives must present the requirements for the change of the company name, which are published in the Bank website, at the office where you opened the account. Also, present the Checkbook issuance request.

What is SUNAT?

If you have noticed, throughout the article we have mentioned SUNAT a lot and it is that this type of procedure, like the vast majority in Peru, is closely linked to this entity.

However, What is SUNAT?

the SUNAT is the tax collecting entity contributed by all taxpayers in Peru. Its acronyms mean: National Superintendence of Customs and Tax Administration.

Function? It has various functions, but the administration of taxes and internal taxes of the National Government stand out.

As well as the tax and non-tax concepts whose administration or collection is entrusted to it by Law or Agreement. Also customs control.

All of this makes it possible to finance the public expenses of the State, such as projects aimed at improving citizenship. Say the construction of schools, roads, police stations, and so on. As well as other regular payments such as the salaries of public employees.

SUNAT promotes, coordinates and executes technical cooperation activities. As well as research, training and improvement in tax and customs matters.

Among other functions is it so:

  • Control and monitor the traffic of goods.
  • Inspect, monitor and control customs agencies.
  • Prevent, prosecute and denounce contraband; the fraud of customs income; tax fraud and illicit traffic of goods.
  • Develop and apply verification and quality control systems, quantity, species, class and value of merchandise.
  • Manage the analysis and control systems of the values ​​declared by the users of the customs service.
  • Sanction those who contravene the legal and administrative provisions of a tax and customs nature, in accordance with the Law.
  • Exercising the acts and measures of coercion necessary for the collection of debts for the concepts that it manages.
  • Maintain in custody the merchandise and goods seized, embargoed or confiscated, carrying out the auction of the same when it proceeds in the exercise of its functions.

Many people claim that part of the backbone of a strong state is to have a strong tax administration.

As well as citizens who have a tax culture of paying them adequately and that is why SUNAT is essential in business life.

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Frequently Asked Questions

  • Can I have more than one withdrawal account?

You can only open one account and additionally, for the payment of Pilado Rice Sales Tax – IVAP, you can open another deduction account.

  • Can a detraction account be opened in a city other than the one indicated in the RUC?

Yes. Completely. You can open this account if you are in transit through a city and urgently need to open the account.

  • Once the account is opened, when can I start using it?

Once this account is opened, deposits can be made at the windows of the Banco de la Nación the same day. Interbank transfers in 48 business hours.

  • Do I need to request my CCI number to carry out operations with my Detractions account?

No. Operations with these accounts do not require the use of the CCI, since they cannot receive interbank transfers.

The system is not prepared to transmit the withdrawal data, such as the good or service code, RUC of the purchaser, etc.

  • What procedure should I carry out if one of the authorized signatories of my company stops working or dies?

You must present the requirements for changing signatures, which are published on the Bank’s website, at the office where you opened the checking account.

  • I want to close my Detractions account, how can I do it?

The closing of the account will only be done if SUNAT previously informs the Bank; In no case may it be made at the request of the account holder, except in the case of cancellation due to a merger of companies.

  • Can I see the balance and movements of my Detraction account online?

Of course!

  • If you are an already registered user:

You must enter the Bank website.

Click on the Multired Virtual section and on the link Enter your Accounts, located on the right side of the screen.

  • If you are not an already registered user:

Go to the Bank’s website.

Click on “Customers, “Bank Accounts”, “Current Account at UOB agencies”, “Requirements”.

Then, you will find a format: «Request for user registration»

You must print and fill out the form. As well as being signed by the account holder or legal representative of the company.

The form must be submitted to any agency nationwide, personally by the registered user detailed in the User Registration Request.

You must attend with the original DNI, delivering a simple copy of it, before entering your secret code into the Bank’s system.

  • How do I get the six-digit password via the Internet?

You must download the format:

Request your six-digit password for «Current account inquiries via Internet» at any BN branch.

Present the format that you downloaded from the Internet duly filled out and signed by the current account holders, original and copy of the user’s identity document.

  • How can I find out who has made a Deposit into my Withdrawals checking account?

In the query for movements of the Withdrawals checking account, there is a column that details the RUC number of the person who made the deposit, with which the client can easily identify who it is.

  • Is the monthly Account Statement of my Checking Account of deductions sent to my address?


Monthly Account Statements are not sent to the address of the account holder, they are available on the bank’s website, entering through the Multired Virtual link.

  • How do I print my Detractions Checking Account Statement?
  • On the Bank’s website.
  • Virtual Multinetwork Section
  • Click on «Login to your accounts»
  • Accept the Security Recommendations
  • Select “DNI (Current Account)”.
  • Enter the number of your identity document and 6-digit password.
  • Click on «queries»
  • Click on “Account Status”.
  • Can I print the Account Statement for any month?

No, you can only print the Account Statements for the last 3 months prior to the current date.

  • Can I obtain my balance or movements only through the Bank’s website?


You can request it through any agency nationwide. It has a cost per sheet according to the current tariff.

  • Can I check my checking account balance over the phone?

No, checking balances is done in person at the Bank’s agency and website.

  • Can anyone request my account balance?

Only the account holder, whether a natural person or a legal entity, can request their balance directly through the agency’s window.

Unless, you authorize a third party with a simple letter.

By Internet, only authorized users prior registration.

  • How many movements can I see in the Internet movement query?

You can view up to 400 movements per day, within the last 30 days.

  • What are the requirements for changing the company name or company name?

Must present:

  • Letter requesting the modification of the company name.
  • Original Power of Attorney issued by SUNARP, with no more than 10 calendar days for those registered in Lima and 15 calendar days for those registered in the Provinces, where the change of company name or name is specified.
  • Notarized copy of the modification of the Statutes, if the new name or company name is not specified.
  • Simple copy of the updated RUC.
  • What if I want to change address?

Must present:

  • Letter requesting change of address.
  • Simple copy of the updated RUC.
  • Simple copy of electricity, water or telephone bill.
  • Keep in mind that: Changes or modifications must be submitted to the Agency where the respective account was opened.
We hope that this article about the Steps and Requirements to Open a Withdrawal Account I have clarified all your doubts. If you are interested in making the opening, meet all the requirements to open it now, wait no more!

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