Income tax return 2019: mandatory filing for taxpayers

After a three-month interruption caused by the state of Health Emergency in the country, the National Superintendence of Customs and Tax Administration (SUNAT) has decided that as of Wednesday, June 24, taxpayers are obliged to file their income tax returns for the year 2019.

The declaration will be made through SUNAT Online Operations - SOL, available at www.sunat.gob.pe, by selecting the option "Declaration of Annual Income 2019” and using the Virtual Form No. 710.

In view of the extension decreed by SUNAT, it has established the following payment schedule:

From June 24 to July 9, the category called Pricos, or Main Contributors, which includes those who have registered income equivalent to 5 UIT or 21 million soles.

From July 21 to August 7, all those companies and individuals who have received income of less than 5,000 UIT have been scheduled.