Guía sobre el Formulario 2054 del SUNAT
Certainly, at some point in the life of all workers, they will have to be part of the RUC (the famous Single Taxpayer Register). To do this, the first thing to do is fill in the Form 2054.
If you are looking for the answer to how this process should be done, read on, as here are all the answers you need!
At the beginning of their working lives, almost everyone must start paying taxes.
And although in each country the entity to which they must be paid is different, in the case of Peru it’s about becoming an affiliate of Single Taxpayer Registry, whereby you must be solvent with tax obligations.
It is precisely the case of Form 2054because it is what allows you to be part of the RUC and be up to date with all state taxes.
And if you wonder how it is obtained, that form must be completed and is already imagining a strange amalgam of letters, in this article we will explain everything.
How to complete form 2054
It is very likely that many of the readers who came to this article are only interested in how to complete the 2014 form, as they will be asked to do some other procedure.
The truth is that it is not a very complicated thing to do, although it certainly has a significant number of items that must be completed.
If you want to know how it should be filled out or if you just have a question about what to put in the sections, Here we explain to you step by step in this short guide on how to complete it:
The first thing you will find when starting the process of filling out the form is that it is divided into sections called «Items».
- At the first item you’ll find what you want to do under the name Request Type. Here you have three options, whether it is a registration, a modification or a cancellation, then there is the box to put the RUC number and finally put the surname and name or, otherwise, the company name number.
- In Item II, that is, in the second section of this 2054 form, allthe details of the legal representatives, directors, members of the board of directors and related persons. This is the most extensive part of the form and must be filled in with the data of each person linked to the company.
- In this section, you will find the boxes for describe and fill in the link type they have, placing the code that is suitable for each one.
These codes vary depending on whether you are a legal representative, if you are a director, if you are a member of the board of directors, or if you are a succession, the number of the successor.
If, on the contrary, it is a marital bond, the spouse’s code must be inserted. Finally, there are the partner, partner or owner codes, in the case of a company.
- Then, in the second column you must put the Identity, taking into account that this line of information is divided into two:
In the first (Type) you must put the code to be DNI, Foreigner’s Card, RUC, passport (in the case of foreigners) or Diplomatic Identity Card, followed by the corresponding number.
Importantly, may only enter the RUC number of the legal representative or the Related Party when they are enrolled in the register of taxpayers.
- Next to this is the third column, in which the surnames and names of the person or, failing that, the company name number.
- The following columns to be filled are also easy, if not even more, since they are only the most basic data and personal individual.
- In the fourth column you must put the date of birth, specifying the day, month and year in the respective boxes. This should only be completed if they are individuals, since legal entities do not need this.
- O Cargo box, which is the fifth column, should be filled out only by those who are Legal Representatives, since it is not considered necessary (and in fact it would be a mistake) to place it in the case of individuals.
- O sixth column is for foreigners only. This should put the country of origin in which they were born.
- In the seventh box you will find the Date (From / Until).
The date of registration of Form 2054 must be indicated. In the case of Legal Representatives, it is specified the moment when they begin to exercise the function or cease.
In all other cases, the date of beginning or ending of the deposit with the taxpayer must be registered.
- Then, they will find the% Participation box, in which they must respond how much is the percentage with which they participate as taxpayers.
- The last two columns are only for the phone number and email address of the person you are signing up for.
It is also important to fill in the attachment, which consists of notifying the State which is the address of the legal representatives.
In the Annex, all data related to the location, size, type of housing and references about the domicile of the different legal representatives that were placed on Form 2054 must be filled out.
What is Form 2054?
This form is one of the most important in the world of bureaucratic procedures requested by the government of Peru.
Form 2054 is a sworn statement. In it, the company specifies, inscribes and discloses everything related to who its legal representatives are. PPrevent the National Superintendent of Customs and Tax Administration (Sunat known as) limit the debts in coercive collection of the company.
Uses of the Form
Although more than one should be aware of the possible uses that are given to this form, it never hurts to clarify them. So that they have no doubts and can do it with all the security they need.
Form 2054 is very specific in its use. It should only be submitted by the taxpayer if he declares the registration, the cancellation or any modification of:
- Legal representatives
- Person linked to the company in question.
If you still have doubts about what each of these options is for, here we explain in a simple way:
- High: it is about notifying when a person has been hired. Or, failing that, at what point did you start working for the company. Directly and stipulated in the contract.
- Low: in this case, it is the notification of when a person has stopped providing his professional services to a company. Or, failing that, the moment when your contract with the employer ended.
- Modification: in case of any change in the data of legal representatives. This was requested when filling out and sending form 2054. A new one must be submitted with the necessary changes in the appropriate case.
Certainly many have realized that this form is quite simple. Not just to perform, but also to fill. However, it is a little long and tedious to complement.
But not everything is bad, as long as they have a facility and it is their validity time.
The effective time of form 2054 (the time it is legally) it’s six school monthsTherefore, every six months a new one must be completed and delivered.
Who should submit
- Legal representatives, managers and other people related to the company must send this form.
That is all. As you can see, it is not a complicated procedure, much less difficult to do, as it is simply a connection to the RUC.
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