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How and when to lodge your Company Income Tax 2015?

The lodgment of the DJA (Declaración Jurada Anual) outside the deadline can bring a fine of S / 3,950 but if it does before the Sunat detect it, the fine would be lowered by 90%.

What is the usefulness of the Annual Company Income Tax?

It represents a formal tax liability for taxpayers used to establish your profit or loss for a tax year, to determine the income tax payable. To obtain the profit, you must deduct all costs and expenses incurred in the business activities.

Who is required to file this tax liability?

Individuals or companies who have earned income or losses considered as third category (business income) of the General Regime. No minimum amount is sufficient that it has received business income or losses.

How and when present DJA 2015?

For corporate income generators through virtual PDT Form 702 or 702. It can happen for virtual Sunat (Key SOL) or physically at the counters of the Sunat or authorized banks. For individuals without business through the virtual Form 701, only via Virtual Sunat. It must be submitted on schedule for submission, and the latest issue of the RUC. Sunat designated as good taxpayers to those who have a record of compliance with tax obligations .

Updates for PDT 702 Virtual Form

Reduced to 300 UIT ( S / 1’155,000 ) , referential revenue base to be required to submit the trial balance . By 2014 , the base was 500 ITU. In the category ” net sales ” of DJA , should now be specified if revenue Peruvian source and / or foreign source. In the ” cost of sales ” account of DJA , it is now necessary to specify the costs incurred.

What if you did not submit the DJA on time?

The presentation of the DJA after the deadline , resulting in a fine of 1 UIT ( S / 3950 ) . But to fulfill its presentation before the Sunat to detect it , the fine would be lowered by 90 % ( S / 395) .

Debts for fines are also eligible for instalment payments, for which it must submit an application via SUNAT website.

2017-09-18T16:07:37+00:00 27/04/2016|Latest news|