Who does it apply to? |
Extended due date for the declaration and payment of obligations — December 2022 |
According to last digit of RUC number |
Companies with net income of up to PEN 7,820,000 |
0 |
1 |
2 and 3 |
4 and 5 |
6 and 7 |
8 and 9 |
"Good taxpayers" and public sector executing entities (UESP) |
15 Feb |
16 Feb |
17 Feb |
20 Feb |
21 Feb |
22 Feb |
23 Feb |
(1,700 Tax Units) from November 2021 to October 2022 |
Maximum overdue dates of the same period to keep the Records of Sale and Income, and Purchases. |
According to last digit of RUC number |
0 |
1 |
2 and 3 |
4 and 5 |
6 and 7 |
8 and 9 |
"Good taxpayers" and UESP |
14 Feb
|
15 Feb
|
16 Feb
|
17 Feb
|
18 Feb
|
19 Feb
|
20 Feb
|
The extension also applies to subjects of the New Single Simplified Tax Regime (RUS), natural persons (without third-category income), unaffected subjects of income tax and subjects exempt from income tax, who only carry out activities exempt from sales tax.
How to calculate net income?
Net income to determine whether the extension is applicable will be whichever is greater from comparing the results indicated in (a) and (b) of Article 5.1 of the Resolution, detailed below:
Sum of subparagraph (a) |
Sum of the Boxes of the Telematic Tax Declaration Program (PDT) No. 621 from November 2021 to October 2022 |
100 taxed net sales
105 nontaxed sales
106 invoiced exports
109 nontaxed sales with no effect on ratio
112 other sales
154 taxed net sales Law No. 31556 (Tourism)
160 sales Law No. 27037 (Amazonia) |
Subtract the boxes of the PDT No. 621 from November 2021 to October 2022 |
102 discounts granted and sales refunds
162 discounts and refunds of Law No. 27037 (Amazonia) |
Versus
Sum of subparagraph (b) |
Adding the Boxes of PDT 621 |
301 Net income |
We hope that this information will be useful to you. If you require legal advice on this issue for your company, do not hesitate to contact us.
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