In Peru, you will need the form 1683 when you go to make the payment of income taxes.
Next, we present to you what is the form 1683how to fill it out, what is the lease receipt about and what is the SUNAT.
Form 1683
If you are one of those who needs to pay income tax for rent, you must do so by following the monthly obligation schedule accepted by SUNAT. We recommend that you take into account the last digit of the RUC number.
For physical incomeFictitious Rent«The tax will be declared and paid at the moment in which the corresponding annual affidavit must be presented.
How to complete the form
If you want to file the First Category Income Tax declaration and payment, follow these steps:
STEP 1: enter the SUNAT page in the option that says Online operations: look for the part where it says: My Declarations and Payments and enter with your User and Password SOL.
STEP 2: Now choose the Leasing form and then add all the requested data and follow the instructions given by the system, then click on the option “Add to Tray”.
STEP 3: Select which will be the payment method
a) Payment by debit account: Select the bank where the service is affiliated to pay the taxes.
b) Payment by debit card or Visa or Mastercard credit card: In both cases, your card must be registered in advance with Verified by VISA or Secure Code.
STEP 4: The system will quickly throw the Virtual Form No. 1683with the necessary information about the declaration and receipt of payment.
STEP 5: Finally, print the declaration and payment certificate, this print will be delivered to the tenant to verify the Rent payment.
guide by lease
Type of good: Put what kind of good leased or rented or transferred in use.
Tax period: must place the year and the month where he made the statement.
Tenant ID Type: Enter the number that corresponds to the number of tenant identity according to the table.
Rental amount in national currency.
Landlord RUC number: Add the RUC number of the lessor or sublessor.
To fill in the box that appears on the right side of the form:
- I know rectify or replace a declaration, enter the operation number of the original form
- Enter the amount to be paid only if it were a declaration rectifying or substituting.
Lease receipt
It is delivered by a natural person. This payment receipt is delivered for the amount received by the landlord for rent. The person must have the RUC granted by the SUNAT free of charge, along with the treble clef to carry out your tax transactions.
As an example we have:
- The owner of a property to his tenant.
- owner of a movable property, a car, for example, to the person, company or entity to whom it is being rented.
Rent receipts count toward payment of rent. Income tax. This tax is made based on the amount of the lease or rent and later this receipt is delivered to the tenant or to the person who is renting a certain property.
How can the tax be paid? How do I get the rental receipt from banks?
The payment of taxes is carried out depending on the terms indicated by the monthly obligation schedule published, depending on last digit of the RUC number Of the owner
When the applicant makes the payment lease receipt will be generated. The tax must be paid in the banking entities empowered for this. The information that we mentioned must be provided at the window:
- Number of RUC of the landlord.
- Month and year (Belonging to the tax period, an example would be October 2018 is 10-2018.
- Identification document of the owner such as: (RUC/DNI/Carnet de Extranjería etc.)
- Rental amount expressed in New Suns.
- Kind of good.
You can provide these data verbally or you can write them down on the Leasing Guide for higher comfort. To calculate the tax is carried out immediately using the effective rate of 5%.
After you make the payment, the bank will give you a receipt for the rent (Form No. 1683) that contain the declared data and the payment. The receipt delivered by the bank is the receipt that you will have to give to the tenant, (it must be the original). It is the proof of payment of the rent and it is used to affirm who obtains it as disbursement or tax cost.
You can take control of the payments made by making a copy previously before delivering the original receipt.
THE SUNAT
In this type of procedure you will find the SUNATIt is a highly recognized institution but not all the people linked to it know what it is, nor its functions.
Do you know what is SUNAT?
The SUNAT either National Superintendence of Customs and Tax Administration is an entity that collects all taxes paid by taxpayers in Peru.
takes care of administer the internal taxes of the Government, understand tax and non-tax.
SUNAT fulfills many functions, however the most outstanding are the tax administration and customs control.
This entity also administers the internal taxes of Peru, excluding municipal taxes.
- The functions of SUNAT they authorize the financing of the public expenses of the State an example of them are the projects made for improvements of the citizenship.
- Building of places.
- It is also in charge of promoting, organizing and carrying out technical cooperation activities.
- Promotes activities of research, training and improvement in the customs and tax field.
Among other functions are:
- Domain and inspection in freight traffic.
- Inspect, Investigate, and Have Mastery customs agencies.
- Above all, prevent smuggling and report it.
- Punish whoever goes with the provisions legal and provisions administrative of a customs and tax nature.
- carry out function and restriction measures that are necessary to collect the debts for the concepts that it manages.
- Have confiscated, seized or confiscated merchandise and property in total vigilance to then finish off these assets as long as it is necessary to exercise their functions.
It is commonly said that the backbone of a strong state is to have a strong tax administration, and also to have good citizens who are responsible for paying taxes on time.
For all these reasons, SUNAT is essential for all businessmen in Peru.
Now, since we have given you all the necessary information, it is time to register and follow the steps and requirements to process form 1683. See you soon!
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