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request a refund of the balance not applied? LAWS

To request a refund of the balance of deductions not applied, the taxpayer must do the following:

1 .- Go to any of the windows of Service Centers or SUNAT dependence, they have their fiscal domicile. It is worth noting that in the case of:
Contributors Top of the Administration of National Taxpayers at the headquarters of the Administration. Contributors

Regional Municipality of Lima:

major contributor, in the offices that apply or the Taxpayer Service Centers in the province of Lima and Callao.

medium and small taxpayers, the Taxpayer Service Centers in the province of Lima and Callao. Taxpayers

Regional Administrations and Zonal Offices in their respective offices or the Taxpayer Service Centers are implemented.

2 .- Present Form 4949: Request for Return signed by the owner or legal representative accredited to the SUNAT, which will carry a letter attached that explains the reasons for return.
Important:

1. Period should be disclosed as taxation, the latter defeated the date of filing the application and whose statement showing the accumulated balance of deductions not applied to that period, without prejudice to the requested refund amount which is less.

2. The computation of the deadline to request a refund of withholding not implemented, will start from the next period to that recorded in the last claim for reimbursement, if the case even when the request was not included all of the accumulated balance at that time.

3 If the procedure is going to make a third person must also present a simple proxy stating expressly authorized to perform the appropriate action.