Approval of new form
Virtual Form No. 1707 — "Special Fractionation Virtual Form" has been approved.
Form and conditions for choosing the method of debt payment
To submit the request, the debtor must obtain the personalized debt using their RUC number (Tax Identification Code). This debt is obtained by logging on with the SOL username and password. Obtaining the debt is mandatory for filing Virtual Form No. 1707 and is done independently for each application, whether for customs tax debts or other tax debts subject to payment. The application must be filed on the same date the personalized debt is obtained.
To generate and submit each request for taxpayer approval, you must log on to SUNAT Operaciones en Línea with your SOL username and password, obtain the personalized debt, access Form No. 1707, confirm the tax debt and choose the payment method (cash, lump sum or installment payment). The explanation of each of these payment modalities has been developed in an earlier tax alert.
Cash payment: Payment must be made on the date the application is filed. Payment is not required when the debtor only has debt for fines and their respective interest, updates and capitalized interest, and these are extinguished as a result of the 100% discount bonus, if applicable. This payment may be made through the Easy Payment System or at authorized banks using the NPS.
Lump-sum payment or payment in installments: When opting for either of these modalities, the amount of the payment must be indicated in the application, which must be paid on the same date the application is filed. In addition, the application must indicate the whether the debt will be paid in a single payment or in installments, and if so, the number of installments.
In the summary payment mode, the payment must not be less than 25% of the amount resulting from subtracting the discount bond from the total tax debt subject to payment in installments.
In the installment payment mode, the installment payment must not be less than 10% of the total tax debt subject to payment.
Withdrawal: It is possible to withdraw the application before the notification of the resolution approving or denying the application takes effect. To do so, you must log on to SUNAT Operaciones en Línea with your SOL username and password and in the option "withdrawal of the request for acceptance," select the number(s) of the request(s) of acceptance that you would like to withdraw.
The lump-sum or installment payment can also be made through SUNAT Virtual or the SUNAT app and you can choose to make the payment by debit account, credit card or debit card.
Guarantees and the Letter of Guarantee: The provisions applicable to guarantees have been established, including their renewal and the way to determine the excess of 200 UIT to decide whether it is appropriate to offer guarantees in the case of summary payment and payment in installments. Likewise, the characteristics that the Letter of Guarantee or mortgage guarantee must contain have been defined.
The granting of the Letter of Guarantee occurs with its delivery to SUNAT, which must be made at any taxpayer service center nationwide, within 10 working days following the date of filing the application. The granting of the mortgage is formalized with the registration of the mortgage within 40 business days from the day following the date of filing the application.
Application deadline: The application period began on 19 October, the effective date of this resolution, and will end on 20 December 2024.
Effective date: The resolution entered into force on the day following its publication, that is, 19 October 2024.
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We hope this information is of relevance to you and your company. Please do not hesitate to contact us if you require any advice in this regard.
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