Providers may request reimbursement for the balance of unapplied retention (retention period of months + withholding - tax payable.)
Requirements
1.-Have submitted all statements (PDT621) for the period for requesting the return on your condition provider. 2.-If
the taxpayer only has the status of supplier, must have a balance deductions not applied for a period not less than 3 months consecutively , according to article 2 of the RS No. 061-2005/SUNAT.
3.-If the taxpayer has designated supplier status in the previous section, and client (as defined in paragraph d) of Art. 1 of the RS No. 128-2002 / SUNAT) at a time, ie if he has retained the VAT collected on their sales and their purchases, must have a balance of deductions not applied for a period not less than 2 months. (5th RS128-2002/SUNAT disposal).
4.-Order the return of the accumulated balance not applied to place on the last statement by Form No. 4949, provided that it has complied with the deadlines specified in the preceding paragraphs.
The deadline for responding to requests for repayment is 45 working days according to art. 32 of DS-EF 126-94
Requirements
1.-Have submitted all statements (PDT621) for the period for requesting the return on your condition provider. 2.-If
the taxpayer only has the status of supplier, must have a balance deductions not applied for a period not less than 3 months consecutively , according to article 2 of the RS No. 061-2005/SUNAT.
3.-If the taxpayer has designated supplier status in the previous section, and client (as defined in paragraph d) of Art. 1 of the RS No. 128-2002 / SUNAT) at a time, ie if he has retained the VAT collected on their sales and their purchases, must have a balance of deductions not applied for a period not less than 2 months. (5th RS128-2002/SUNAT disposal).
4.-Order the return of the accumulated balance not applied to place on the last statement by Form No. 4949, provided that it has complied with the deadlines specified in the preceding paragraphs.
The deadline for responding to requests for repayment is 45 working days according to art. 32 of DS-EF 126-94
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