{"id":2078,"date":"2025-12-30T17:14:29","date_gmt":"2025-12-30T17:14:29","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2078"},"modified":"2026-03-05T23:55:10","modified_gmt":"2026-03-05T23:55:10","slug":"resolucion-de-superintendencia-no-000386-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000386-2025-sunat\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000386-2025\/SUNAT"},"content":{"rendered":"<p><strong>APPROVE TIMETABLE FOR THE 2025 ANNUAL INCOME TAX RETURN<\/strong><\/p>\n<p>SUNAT approved the general timetable for filing the annual Income Tax return and the Financial Transactions Tax (ITF)\nreturn for individuals and micro and small enterprises (MYPE) for tax year 2025, among others.<\/p>\n<ul>\n<li>Deadlines for filing the Return and making the settlement payment of the Tax and the ITF for tax year\n2025, for individuals and MYPE under the General Regime and the MYPE Tax Regime:<strong>:<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-2079 aligncenter\" src=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/12\/Captura-de-pantalla-2025-12-30-120519-300x160.jpg\" alt=\"\" width=\"428\" height=\"228\" \/><\/p>\n<ul>\n<li>Deadlines for filing the Return and making the settlement payment of the Tax and the ITF for tax year\n2025, for other tax debtors:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-2080 aligncenter\" src=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/12\/Captura-de-pantalla-2025-12-30-121150-300x163.jpg\" alt=\"\" width=\"434\" height=\"236\" \/><\/p>\n<p><strong>Effective date:<\/strong> December 31, 2025<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/bit.ly\/4pmxS95\">https:\/\/bit.ly\/4pmxS95<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>APRUEBAN CRONOGRAMA PARA DECLARACI\u00d3N JURADA ANUAL DEL IR 2025 SUNAT aprob\u00f3 el cronograma general para presentar la declaraci\u00f3n jurada anual del impuesto a la renta y del impuesto a las [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-2078","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000386-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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