Peru: The general schedule for the annual income tax and financial transaction tax sworn statement for individuals and MYPEs for the 2023 taxable year

04 Jan 2024    2 minute read

In brief

Resolution No. 000269-2023/SUNAT was published on 31 December 2023, which approves the general schedule for the annual income tax (IR) and financial transaction tax (ITF) returns for individuals and small and Medium-Sized Enterprises (MYPEs)  for the fiscal year 2023.

Contents

Here are the main takeaways from the resolution:

  1. For individuals and SMEs, the term for filing the IR and ITF return and making the IR payment starts on 27 May 2024 and ends on 10 June 2024. For good and compliant taxpayers, the deadline is 11 June 2024.
  2. For other taxpayers, the term for filing the tax return and making the IR payment begins on 26 March 2024 and ends on 10 April 2024. For good and compliant taxpayers, the deadline is 11 April 2024.

For the first scenario above, the virtual form has been available since 12 February 2024. For the second scenario, the form has been available since 2 January 2024.

We hope this information is of interest to you and your company. If you have any doubts or questions, please hesitate to contact us.

Click here to access the Spanish version.

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