{"id":942,"date":"2024-12-31T20:18:51","date_gmt":"2024-12-31T20:18:51","guid":{"rendered":"https:\/\/grzasociados.com\/?p=942"},"modified":"2026-03-06T00:00:21","modified_gmt":"2026-03-06T00:00:21","slug":"resolucion-de-superintendencia-no-000304-2024-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000304-2024-sunat\/","title":{"rendered":"SUNAT SUPERINTENDENCY RESOLUTION No. 000304-2024\/SUNAT"},"content":{"rendered":"<header class=\"entry-header\">\n<h1 class=\"entry-title\">APPROVE THE TIMETABLE FOR THE ANNUAL INCOME TAX RETURN<\/h1>\n<\/header>\n<p>&nbsp;<\/p>\n<p>The General Timetable is approved for the Annual Income Tax Return and the Financial Transactions Tax (ITF) for Individuals and Micro and Small Enterprises (MYPE) covered within the scope of Law No. 31940, for tax year 2024.<\/p>\n<p>Tax debtors covered within the scope of Law No. 31940 shall file the Return and, as applicable, make the regularization payment of the Tax and the ITF for tax year 2024, in accordance with the following timetable:<\/p>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-6638 aligncenter\" src=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-3-300x134.jpg\" sizes=\"(max-width: 448px) 100vw, 448px\" srcset=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-3-300x134.jpg 300w, https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-3-18x8.jpg 18w, https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-3.jpg 540w\" alt=\"\" width=\"448\" height=\"200\" \/><\/p>\n<p>For tax year 2024, tax debtors not covered within the scope of Law No. 31940 shall file the Return and, as applicable, make the regularization payment of the Tax and the ITF, in accordance with the following timetable:<\/p>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-6639 aligncenter\" src=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-4-300x134.jpg\" sizes=\"(max-width: 468px) 100vw, 468px\" srcset=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-4-300x134.jpg 300w, https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-4-18x8.jpg 18w, https:\/\/grzasociados.com\/wp-content\/uploads\/2024\/12\/Captura-4.jpg 547w\" alt=\"\" width=\"468\" height=\"209\" \/><\/p>\n<p>To view the full publication, please click the following link:\u00a0<a href=\"https:\/\/lnkd.in\/esxDuJMk\">https:\/\/lnkd.in\/esxDuJMk<\/a><\/p>\n<div class=\"entry-content\"><\/div>","protected":false},"excerpt":{"rendered":"<p>APRUEBAN CRONOGRAMA PARA LA DECLARACI\u00d3N JURADA ANUAL DEL IMPUESTO A LA RENTA &nbsp; Aprueban el Cronograma General para la Declaraci\u00f3n Jurada Anual del Impuesto a la Renta y del Impuesto [&hellip;]<\/p>\n","protected":false},"author":1,"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":[16,19],"tags":[],"class_list":["post-942","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario","category-todos-informativos"],"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. 000304-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000304-2024-sunat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000304-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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