Superintendency Resolution No. 367-2015 / SUNAT published on December 31st, 2015 set the amounts relating to the obligation to make advance payments and to suspend the obligation to make withholdings and / or payments of income tax by fourth category income for the year 2016.
Thus, tax payers who are not required to make advance payments of income:
a) Whose rental income for fourth-class income or in the fourth and fifth category received in the month does not exceed S /. 2 880.00
b) Tax payers who have functions of company directors, trustees, agents, business managers, or similar and receive income for these functions and also other income in the fourth and / or fifth categories, and the total of such income received in the month does not exceed S /. 2 304.00
On the other hand, concerning the suspension of advance payments, those subjects who receive income in the fourth category from November last year and who perceived fourth category income before November last year, may request the suspension of withholding and / or advance payments of income tax as long as the income forecast received for the taxable year for fourth category income or income in the fourth and fifth categories or when the forecasted income does not exceed the amount S /. 34 560.00 established by SUNAT.
The resolution adds that in the case of company directors, trustees, agents, business managers, executors or similar roles which are in the cases referred to in paragraphs 3.1 and 3.2. Article 3 of the Superintendency Resolution No. 013-2007 / SUNAT, the reference amount is S /. 27 650.00.