Some 180 thousand 900 thousand taxpayers have already declared Renta 2015 – LaRepública.pe

The income tax is a tax that the natural and legal persons must pay each year for the earnings to perform their job or service activities.

 

 

This tax also must pay those who obtain income by renting an asset. All these details should be reported to the National Superintendency of Tax Administration (Sunat), an organization that launched its campaign Renta 2015 and so far managed to more than 180 thousand of 900 thousand taxpayers make their statement.

 

 But how do you know if as dependent or independent workers are subject to the payment of income tax? must perform certain calculations explained below.

 Calculation for tax

 If you are self employed, it is considered a taxpayer with income in the fourth category. To begin calculations, you must add up all your income earned in a year and recorded in the book of income and expenses. Here you can apply the deduction of income that were not perceived in the exercise of functions.

 

 The sum of all received in the year will decrease 20% under the law.

 

 This amount is applied to another decline law known as the ITU deduction 7 (7 x S / 3850 = S / 26,950). Keep in mind that this calculation is performed according to ITU force in the year to testify (2015 in this case).

 

 The resulting balance is known as Net Income Working (RNT).

 

  The RNT is applied to the reduction of transaction taxes (retention banks for a deposit) and expenses for donations.

 

 At this point also must be added foreign income, income the person receives paid activities outside Peruvian territory.

 

 The end result ends up being the net taxable employment income and foreign source.

 

Once earned this amount, you must perform the calculation of income tax according to the table established by the Sunat.

 

 In the case of workers with incomes fifth category (subject to an employment contract), the calculation starts adding wages and all bonuses earned in a year. The CTS is not added because they are considered inafectos income.

 

 20% reduction does not apply and the following procedure is similar to the fourth category of income.

 

 If in case receives income for the fourth and fifth category, you should know that the process is normal (both incomes are added); but the deduction 7 ITU can only be applied once.

 

 They are not subject to withholding or declaration those who registered lower monthly income to S / 2,807 in the case of the fourth category- and lower the deduction of 7 ITU in the case of fifth category-.

 Declaring

 To facilitate the process, Sunat has set up a system of declaration of the annual income tax through the Internet.

 

This system proves to be more effective even as some boxes filled with information and has previously Sunat. To make the process 2015 annual income tax return you must have a key SOL, the same that is given when the number of RUC is received.

 

Since the username and password, you must enter the portal Sunat Online Operations and locate the “Rent 701-Annual PN 2015″ option.

 

 It should be noted that the Sunat has provided in its offices booths for the statement with the respective advice.

 

 

 Focus

  Sunat realizes if you declared

 Alvaro Bocanegra – Tax Consultant

 

 The administration can not hide anything from him.

 

 There are formulas and one of them is tracking the flow of the companies that are getting over their exercises. Now with information crosschecks there is even easier to detect. If one does not declare now, sooner or later the administration will realize that they have not declared income and may even pay more than you would normally be paid. You can pay even three times more than what is normally paid.

 

 Fortunately now the process is much simpler with the use of the Internet, electronic receipts for fees the same Sunat has already sent several letters inductive from 2014 as part of its audit program.

 Keys

 S / 2,807 if their income is less than this figure the fourth category should not testify.

 

 10% of an ITU or more are the amounts that may be subject to fractionation.