In accordance with Article 29 of the T.U.O. (Textos Únicos Ordenados or Single Ordered Texts) of the General Sales Tax and Selective Consumption Tax Law, approved by Supreme Decree N°055-99-EF, taxpayers subject to the Value Added Tax (VAT) are required to file a transactions Affidavit taxed or exempted from this tax, which is carried out in the tax period of the previous calendar month.
In this affidavit, they shall record the monthly tax, the tax credit, and, if applicable, the tax withheld or collected. Likewise, they shall determine and pay the resulting tax or the tax credit balance that has exceeded the respective period tax.
This affidavit shall be filed through the Programa de Declaración Telemática (Telematic Affidavit Program) 621 or PDT 621, or through the Easy Declaring 621. Therefore, the purpose of this article is to provide information on the main aspects to these two means for the affidavit.
What is the difference between PDT 621 and the Easy Declaring 621?
According to Superintendence Resolution N°335-2017, the “Mis declaraciones y Pagos” (My Affidavits and Payments) service is created to taxpayers file their Affidavits directly through the SUNAT (Superintendencia Nacional de Administración Tributaria or National Superintendency of Tax Administration) website, using the Easy Declaring forms established there, including form 621.
Thus, the taxpayer would no longer have to fill firstly the data in a PDT, to SUNAT seeks facilitating the filing of the affidavits.
Can PDT 621 still be used?
As mentioned above, the “My Affidavits and Payments” platform will perform monthly VAT Affidavits by completing the corresponding virtual form.
However, the Sole Transitory Complementary Provision of the resolution mentioned above indicates the PDT N°. 621 may also be used for the original, substitute, or rectifying VAT Affidavit in this platform, according to the following:
- For periods prior to January 2015: PDT N° 621-IGV-Monthly Rent will be used.
- For periods between January 2015 and May 2018: PDT N°621 or Easy Declaring N° 621 IGV-Monthly Rent will be used.
- For periods from June 2018 onwards: Only through Easy Declaring N°621.
PDT 621 may also be used when, for reasons not attributable to the taxpayer, Form N°. 621 cannot be used.
What is the penalty for not filing the monthly VAT Affidavit on time?
The penalty for taxpayers of the General Regime will be 1 UIT (Unidad Impositiva Tributaria or Tax Unit), according to the infraction typified in numeral 1, article 176 of the Tax Code.
If this is presented with false figures or data, the fine will amount to 50% of the omitted tax to be paid, or 100% of the amount unduly obtained if a refund of balances, credits or similar concepts has been obtained, according to numeral 1 of article 178 of the Tax Code.