EXCEPTION FROM THE OBLIGATION TO MAKE ADVANCE PAYMENTS AND SUSPENSION OF WITHHOLDINGS AND/OR ADVANCE PAYMENTS ON FOURTH-CATEGORY INCOME
The applicable thresholds are established for the exception from the obligation to make advance payments and for the suspension of withholdings and/or advance payments, with respect to Income Tax on fourth-category income for tax year 2025.
To file the request, taxpayers will use the form annexed to Superintendency Resolution No. 004-2009/SUNAT, titled “Guide to Filing the Request for Suspension of Withholdings and/or Advance Payments – Fourth-Category Income Tax,” which will be made available to interested parties on SUNAT Virtual.
Effective date: 01.01.2025
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