Вы продаете товары через Instagram, TikTok или Facebook? Специалист объясняет, когда необходимо декларировать доходы в Sunat и как избежать штрафов

For this reason, he recommended reviewing each situation with a tax advisor or SUNAT to determine the applicable tax regime. Didn’t issue receipts? Here’s how to regularize undeclared income. Matos warned that one of the most common mistakes is believing there is no tax obligation when payment receipts are not issued. He emphasized that income must be reported even if the corresponding receipt was not issued, as SUNAT has tools to identify money transfers and income received. He also noted that individuals who have never filed with the tax authority can still regularize their status without waiting for an audit. To do so, they must obtain a Unique Taxpayer Registry (RUC) number and file any outstanding returns, typically covering a period of up to six years prior. He also highlighted that there are graduated penalty mechanisms that allow for reduced fines when a taxpayer voluntarily regularizes their status before an audit.