Peru

Formulario 1609: Guía para realizar suspensiones de 4ta. Categoría

In Peru, there are many ways to resolve legal situations. In this case, let’s talk about form 1609. What is needed when it comes to canceling your income tax, read on and you will expand your knowledge about it.

Sunat

Form 1609

Suspension of fourth category withholdings can be requested if you have to prove that the income you obtained during the year is not higher than S / 36,750.00.

The exception is that these are rents in the fourth category that have been obtained in the exercise of the functions of director, trustee, agent and the like, if applicable, the amount should not exceed S / 29,400.00.

These costs will be valid throughout 2019 and the revenues corresponding to the rents of the fourth and fifth categories are included.

Since January 2019, suspension requests have been allowed. Enter SUNAT using SOL key, later register and send the virtual form nº 1609. Your data will be requested by the system and the application will be automatically approved if it complies with the legislation.

SUNAT has the Resolution nº 013-2007, all registrations that are going to be legally approved must be within the parameters indicated by this resolution.

When the record is generated, it is recommended that you send it to your e-mail where you can view and print it if necessary.

The certificate is valid from the following calendar day from the date of delivery until December 31 of each fiscal year and must be presented by the person who issues the receipts in front of the retention agent, provided that during 2019 the income obtained do not exceed S / 36,750.00 or S / 29,400.00, as the case may be.

If your total monthly income exceeds S / 3,062 Soles must be paid on account of 8% of the amount received, except in the case where the lessee has withheld payment for the month’s total bill or the withholdings have been suspended. On the other hand, if the income is not greater than S / 1500 soles for each receipt of fees there is no obligation to pay withholdings.

What is it for?

Woman with doubts

This constancy is achieved by natural people for the work they do independently, according to the National Superintendence of Tax Administration (Sunat) It is very different from dependent workers, as you have some social benefits.

To differentiate this, freelancers include videographers, architects, lawyers, doctors, engineers, among others.

The law of income tax divides the income into 5 levels. The fourth category is for all people who receive income to do with fourth category income fulfill these responsibilities which are: paying the income tax and issue fee receipts.

Instructions for filling out form 1609

fill the form

Below is a table where the collections requested in the system can be found Form 1609 and how you should do that.

RUC

Exclusive taxpayer registration

Document Type

  1. National Identity Document – DNI
  2. Alien Registration Card
  3. Passport

Document number

Enter the document number selected by you

Date of birth

Enter the date of birth (day / month / year)

Example: 9/21/1977

Date you start receiving rent for the fourth rental

The date is expressed in (day / month / year)

Example: 8/20/2005

You must enter the date on which you first received your 4th category rental income.

If you have no such income, put an approximate date where you expect it to be earned.

If you submit the application in 2019, the date cannot be later than December 31 of this year.

Total amount of revenue received during the reference period

Reference period: 12 months before the month preceding the month in which the application is submitted.

Example:

If the application is submitted on January, said period will be from 11/01/2012 to 10/31/2013.

In this sense, the data to be consigned will be the sum of its gross income for fourth category income obtained from 11/01/2012 to 10/31/2013.

This data can be greater than or equal to zero.

Total amount of revenue received from the 5th revenue during the reference period

Reference period: 12 months before the month preceding the month in which the application is submitted.

Example:

If the application is submitted in the month of January, the said period will be from 11/01/2012 to 10/31/2013.

In this sense, the data to be recorded will be the sum of your gross income for fifth category income obtained from 11/01/2012 to 10/31/2013.

This data can be greater than or equal to zero.

Gross rent income of the 4th category that you plan to receive by the end of the year

Specify your Fourth Category revenue for the taxable year.

The data to be entered must be greater than zero.

Gross rental income of the 5th category that you plan to receive by the end of the year

Specify your fifth category income for the taxable year.

The data to be entered must be greater than zero.

How to request the suspension of income withholding of the 4th category?

Steps you must follow to have the application for suspension of the 4th category in the year 2019.

Step 1. Have the 4th category rental request year 2019

Step 1Enter the SUNAT page and click on the option «Online operations (procedures and consultations)«

Step 2. Fill in all the information that SUNAT requested and select where it says “People«So where does it say»Other declarations and requests«>»I request suspension of the 4th category«>»4th category rental suspension«>»Form 1609«

Step 2

Step 3. Enter the dates when the revenue will be received in the current year.

step 3

Step 4. Then, enter the approximate amounts you will receive for renting the 4th or 5th category. It is not mandatory to enter the values, but to make an estimate.

Step 4

Step 5. After acceptance, SUNAT proceeds to authorize the request, which takes effect after 24 hours. It is recommended that at least 48 hours elapse to issue the ticket for payment of fees, leaving aside the corresponding retention.

Step 5

How to print the 4th category of suspension suspensions certificate?

The suspension registration number is obtained:

Through the Internet

Man with PC

  • Enter the Network and go to the «Procedures and Consultations”With your SOL password.
  • Click on the «My information returns.
  • After «See my statements and payments«Now come in»Declarations and payments«And finally on»General Consultation«
  • In the form menu, look for the number of your interest in this case, form 1609.
  • In the option where you request the filing date, put the date range in which you may have filed the suspension and then click «Search for«

In person

  • Go to a SUNAT Service Center with your valid ID.

By phone

  • Contact the SUNAT consultation center by phone 0-801-12-100 or 315-0730. The service hours are variable, from Monday to Friday the service is 8 am to 12 pm, while Saturdays and Sundays are 8 am to 6 pm. Identify yourself with your RUC number.

Make a note of the certificate number so that you can later enter the next Module, then you must enter your RUC and the certificate number. You will be able to print it.

Category 4 suspension guidelines

If you are an individual, you should consider the following assumptions:

  • The suspension is made for individuals who receive income from the fourth category, provided that the income received from income from the fourth category or income from the fourth and fifth categories does not exceed S / 35,438.00 per year, or S / 2,953.00 per month.
  • When the suspension involves company directors, trustees, agents, business managers, executors or the like who receive income in the fourth category.

The amounts received cannot exceed S / 28,350.00 per year or S / 2,363.00 per month.

It also applies to those who issue tax receipts that are not above the S / 1500.00.

If you are self-employed you have the duty to present to your employer so that the 8% withholding does not cancel the form of Suspension of the 4th. Category form 1609 issued by SUNAT year 2017 with the word AUTHORIZED.

We will read soon!

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Daniel Martínez
Daniel Martínez
Como recién graduado, me encantaría poder entrar a formar parte de una empresa en la que poder aplicar todos mis conocimientos y, al mismo tiempo, que me permita desarrollarme profesionalmente. Gracias a mi formación especializada, considero que puedo aportar valor y seguir desarrollándome profesionalmente en una compañía que coincida con mis valores y expectativas.

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