Formulario 2135 para la Baja de Inscripción en el RUC o tributos
In Peru, there are many forms used to carry out legal proceedings. In this issue, we’ll talk about form 2135 SUNAT. Keep reading and you will find the answers to your questions.
O Form 2135 you’ll find it directly at this address FORMAT.
What is Form 2135?
O Form 2135 It is used if a taxpayer decides to cancel the Registration in the RUC or Cancel Taxes for any reason. Among these we have:
- For bankruptcy.
- Business transfer.
- Closure or termination.
Guide to filling in form 2135
ITEM I: GENERAL INFORMATION
The person must say what kind of order in process, it can be a request for cancellation of registration or the communication of the cancellation of a tax.
It must be borne in mind that before submitting the registration cancellation request, you must cancel the subscription to the series of free payment vouchers.
Regarding the communication of tax withdrawals, before being presented, the documents must be canceled (payment receipts) associated with the tax for which the withdrawal is reported.
Cancellation of Registration: This registration will be performed for the reasons set out in item II
It is important that each candidate is aware that when the application is submitted, it does not mean that it will be accepted by the SUNAT It is also not exempt from complying with the tax obligations generated during the time it remained active.
Therefore, accepting the cancellation request does not mean that obligations not rectified at the appropriate time will end. O Items I and II They will be filled out unless the reason for registration is extinction. If so, you must complete the Items III and IV.
Low tax: It is given when reporting loss of affectation to one or more taxes. If the withdrawal of exemptions is included, you must complete the Items I and V.
RUC Number: Enter the number corresponding to the taxpayer requesting cancellation of registration or taxes.
Surname and forenames or company name: If you are a natural person, the first thing to do is to enter the maternal and paternal surnames and then the names are added. If it relates to an undivided succession before the deceased’s last name and name, you must put the word «Succession«On the other hand, the name of the company must be the same as that declared in the current or modified registration.
ITEM II: REASON FOR WITHDRAWAL OF REGISTRATION
In this item you must indicate What is the reason To request cancellation of registration among the options we have:
Bankruptcy / Dismissal, Business Transfer, Closure or Termination, Death, End of Undivided Succession, Termination of Commercial Collaboration Contract, Termination, Settlement of Mutual and Investment Funds, Termination of Trust, Dissolution, Cancellation or other cases
ITEM III: REASON FOR EXTINCTION
This item must be completed only by those who have indicated as a reason for subscription cancellation: extinction. You must indicate whether the termination was due to: Merger, either by absorption
or constitution, by Liquidation or Spin-off.
ITEM IV: COMPANIES INVOLVED IN THE MERGER OR IN THE SPLIT
Responsible for this item are the people who justified the termination by merger, split or constitution. put the RUC number and corporate name of the developer, merged and spun off. If the division includes other companies, use additional forms.
ITEM V: TAX WITHDRAWAL
This part of the form must be completed by taxpayers who report tax cuts or low exemptions. You must provide the tax code for which the withdrawal is reported, you must indicate whether your case is due to the withdrawal of assignment or exoneration and the date from which it is withdrawn for that tax. This form is not used to inform the exemption from VAT exemption.
ITEM VI: DATE OF WITHDRAWAL OF REGISTRATION
If you are one of the contributors who indicated the reason for the withdrawal by “Closure or Termination«Or»Death“You have to use this item. It is necessary to insert the date on which the establishment or service was closed or extinguished or, if applicable, the date on which the taxpayer died.
How to cancel taxes
There are two ways in which taxpayers can cancel taxes: the first is through «Key Sol»And the second is for«Form 2135»
Step 1: If you are going to use the first option, which is the Sol Code, enter the option «My RUC and other records«Then go to»RUC file»Next, at the bottom of the screen, you will see the tributes to which the company is affected.
It is important to note that if you are going to do the process this way, it must be within the first five (5) business days that you want to insert the withdrawal date. This means that if the withdrawal date is 12/30/19, do the process with the G key on 7/1/20.
If for unexpected reasons or out of your control by 7/1/20 you have been unable to cancel taxes, you can use «Form 2135»
- Enter the RUC number, first surnames, then name or company name.
- For the second step, fill in item V «Low taxes»There you will be asked for the tax code and its abbreviation (these data are in the attached table Nº10) For this case, this example ‘4th rent category».
- Select the option that says «Affection»Then select the date of withdrawal of the tribute.
- If the Legal Representative is in charge of taking the form, he / she must check the option NO in the following question: «Whether or not you authorize another person to submit this statement».
- Fill in the surname and full name of the representative and his signature. See the purple box where the data to be entered is indicated.
- If the legal representative is unable to attend, you have to mark the YES in the question «Whether or not you authorize another person to submit this statement». and then fill in the details of the person who will be presenting it. (see what’s indicated in the box yellow)
The responsible person must take a authorization that you are working with the Sol password indicating your DNI number.
Check the option «Single Taxpayer Registry» and also «Modification of data in the RUC (not included in RS. 284-2011)»Then click continue. When you have completed this, you will see a confirmation box and click where it says «Accept»Then, print the certificate you will see on the screen.
When you have completed all these steps, go to the Party Counter of any SUNAT agency with «Form 2135«, and the «Authorization of procedures for third parties»Plus the copy and the original identity document of the authorized person.
As you may have noticed, the process for performing this procedure is short and simple. We hope that the ideas have been clear and you are ready to do so. We will read soon!
If you liked this article about Form 2135 SUNAT We recommend the following related articles: