As of 2021, Companies in the Financial System (ESF in Spanish) have the obligation, by means of an informative declaration, to provide SUNAT with information on passive transactions with their clients referring to five concepts:
It was established that the reporting period is monthly, and that the presentation of the information declaration is made every semester of each calendar year. In other words, the financial information for the months from January to June is presented in a first declaration and the information for the months from July to December in a second declaration.
On 12 May, SUNAT published Superintendency Resolution No. 000067-2021 / SUNAT, which establishes the concepts that the ESF must include in the affidavit with account information, as well as the form, conditions and dates for its presentation:
Financial information to be provided to SUNAT
SUNAT departs from the initially established and points out that of the five referred concepts, only the registered balance and the income deposited in the accounts must be declared.
The reference of S/ 30,800.00 (7 Taxation Units - UITs) is maintained as the minimum amount subject to reporting.
Secure Financial Information Reception Service (SSERIF in Spanish)
An online platform is made available to EFS so that they provide the information through encrypted plain text files that must comply with the data structure and validations contained in the Annex of SUNAT's Resolution. The declaration will be considered filed when the SSERIF generates the respective proof of filing.
Dates for submission of the declaration
For the months from January to June 2021, the informative declaration with the information of the bank accounts must be submitted in September, according to the last digit of the RUC of the EFS for the monthly obligations of the August 2021 period. For the months of July to December 2021, the declaration must be filed in January 2022 based on the schedule for the obligations of the December 2021 period.
We trust that this information is relevant to you and your company. If you need to delve into the subject, please contact us.