The refund of income tax overpaid after filing the annual return of this tax. It is requested using virtual form No. 1649 via SOL-SUNAT Online Operations. Using your RUC and SOL password, enter TrAbles and Inquiries / Company / Other Statements and Inquiries / My Returns / Returns / Registration of Return Request 1649. Then enter the information and save the presentation recording. The applicant must meet the conditions of Article 4 ° in order to be able to submit the request for restitution of the collections of the RSI via SUNAT Virtual using the virtual form n ° 1649 “Request for return”, for which he must enter the online operations SUNAT. The amounts entered in box 279, which are also reflected in the total amount of box 138, are requested in accordance with the provisions of point 2 of this work, while the difference must be requested through form 1649, as indicated in Superintendence Resolution No. 059-2017 / SUNAT. Table 5 shows that when the taxpayer requests compensation of the balance for income tax, only the amount entered in box 506 appears and no longer the amount corresponding to the unapplied balance of ITAN that can be claimed for refund is entered in box 279. At the end of the submission of the virtual form No. 1649 “Refund request” by SUNAT Virtual, a certificate of presentation is automatically generated, which contains the data of the return request as well as the order number assigned by SUNAT and can be printed. (Art. 5) To submit this form, it is necessary to be registered in the RUC and to have the SOL code.
Both procedures are free of charge. Don`t forget to check the option you choose when you have completed the annual tax return that is filed online each year. The penultimate paragraph of Article 8 of Law No. 28424 stipulates that in the case of reimbursement of the amount actually paid by the ITAN, which has not been used as an income tax credit, the loss or reduction of the tax obtained in the refund application must be proven. The legal device of the letter is: To check the status of your transit, enter Sunat Online Operations with your SOL key, select the Status Query – Return Request option and enter the order number of the form you submitted. 1.- Submission of virtual form no. 1649 via SUNAT Online Operations (online), which allows you to request, among other things: If you found a balance in favour when filing your annual Category 3 tax return and checked the claim option, you can follow this procedure to claim compensation. Simply provide the order number of the Annual Affidavit of Income Tax and Income Tax Form 3031. PROOF OF SUBMISSION OF VIRTUAL FORM NO. 1649 Ÿ Payment order of the financial system. Since Form 4949, the form used to request the ITAN declaration, does not contain the possibility of crediting, the tax administration standardized the template through Virtual Form No.
1649. Article 3 of Supreme Decree No. 155-2011-EF states that when claiming the refund by crediting the account, the taxpayer must consider the following: It is necessary to remember that the means of refund via Form 4949 are only: Table 1 of the annual affidavit of income of the third category indicates: that the taxpayer determines the loss of the taxation year (sent) in box 107). From this information, it can be concluded that if income tax payments were made in the taxation year, they cannot be applied because the tax result is a loss. ITAN amounts that have not been credited to the payment of income tax will be paid. In addition, in box 279, the amount of unclaimed ITAN claimed for reimbursement must be paid. Form no. 4949 must be completed and signed by the taxpayer or legal representative accredited to the RUC. For each period and tax for which a refund is requested, a form will be submitted indicating the type of claim. And a letter will be attached to the form to support the return request: to submit this physical form, it is also necessary to be registered in the RUC.
The procedure is free of charge in the SUNAT Taxpayer Service Centres of the place where you determine your tax residence. Finally, it should be noted that the ICC can be considered invalid, as indicated in Article 5 of Superintendence Decision No. 210-2019 / SUNAT indicated: In order for the repayment to be effective by crediting a current or savings account, SUNAT must authorize the Banco de la Nación to make the appropriate interbank transfer and provide the applicant with the amount to be reimbursed from the day on which the notification of termination that resolves your request. Ÿ The abovementioned payments are deductible for the purposes of determining the net income of the third category of the tax year to which this tax relates, provided that the principle of causation is respected. 3.1. The applicant must inform the CCI of SUNAT through the online operations of SUNAT before submitting the refund request in which he chooses to pay a current account or savings as a means of return, entering this system in accordance with the provisions of Superintendence Resolution No. 109-2000-SUNAT and following its instructions. _ Do you have a business idea and want to start your business? Do you want to change your human being? 3.2. The applicant may amend the CFR at any time in accordance with point 3.1. c) Not have been notified by SUNAT of a decision declaring a request for restitution of IHR collections inadmissible, appropriate or partially appropriate for the same period for which reimbursement is sought.
Selva or the tax refund, whether it is the payment to a current account or to a savings account. I have a passion for accounting and tax issues, in my spare time I enjoy cycling, watching TV series and posting notes that I find interesting. I am the manager of my own business and nothing prevents me from achieving the goals I set out to do. To request the return of ITAN 2020, you must do the following: You can claim a refund of any overpayment you made in 2 ways: Business News 1 The tables are screenshots of the 2020 annual affidavit. 2 Article 3 of Supreme Decree No 0 155-2011 – EF provides: the current account or savings account referred to in the preceding paragraph for validation by the Banco de la Nación; and. Enter with your SOL password, select the module `Other declarations and claims`, select `I claim compensation` / `Compensation` / form. 1648 Claim for compensation. Submit a single virtual form No. 1648 for each credit in©your favor that you will indemnify. In addition, it should be noted that article 8 of Act No.
8. 28424 as a condition sine qua non stipulates that the amount claimed for the refund must be entered in the respective annual income tax return. As shown in Table 4, the sum of the two amounts (box 279 + box 506) appears in box 138 when the taxpayer claims a refund of his balance in favour of income tax. If a third party makes the transfer, it also© takes into account: Therefore, if you had filed the 2018 ITAN return and payment in 2020, you could deduct these payments in the 2018 tax year and not in the 2020 tax year. 4.1. SUNAT must send the information to the Banco de la Nación for validation within one working day of receipt of the ICC`s notification. 4.2. Banco de la Nación will inform SUNAT of the result of the validation within four working days of the date on which SUNAT notified CCI. 4.3. The applicant can check the CCI validation status in SUNAT online operations. 4.4.
The valid ITC will be considered for all refund requests where credit to a current account or savings balance is chosen as a means of return, unless it is changed. At this stage, it is important to take into account, as indicated in Article 8 of Law No. 28424, that the amount paid, in whole or in part, can be deducted from payments based on income tax. Therefore, ITAN payments applied to income tax payments are entered in box 128. Although the sum of the amounts shown in boxes 279 and 506 is shown in box 138, the method by which the refund is claimed shall be determined according to a different procedure. b) The interbank account code will be changed and after this change, the refund of a payment will be requested If you opt for the refund, this right will only be generated upon presentation of the annual income tax return for the corresponding year.