Leaving Peru and Income Tax
By RGB Avocats – Corporate lawyers in Peru
Foreign residents who have been residing in Peru are in for a rude awakening, when they try to leave the country, if they haven’t considered some of the legal requirements specific to expat residents. Foreigners who obtained any kind of income during their stay in Peru are obliged to file certain tax forms before leaving Peru. Indeed, they will be asked to provide the migratory authorities with one of the forms below:
Formulario Virtual 1692°.- Foreign workers must ask their employers or clients to provide them with a “Certificado de Rentas y Retenciones”, contained within the indicated digital form. This form, filled out by the employer/client, declares that he or she duly retained the income tax corresponding to the worker’s earnings. The employer/client can obtain such form through the virtual services offered by SUNAT and must print and sign the form. The form will expire after 30 days of the filing with the SUNAT via the Internet.
Formulario 1492°.- Alternatively, foreign workers may ask their employer/client to provide them with a physical copy of the “Certificado de Rentas y Retenciones”, contained within this form. The employer must acquire and sign this form, which will expire 30 days from its signature by the employer/client.
The above mentioned forms must include incomes that the foreigner obtained over the last 12 months or income obtained from the moment the last form was issued, if applicable. If the foreign worker provided his or her services to more than one employer or client, he or she must obtain a form from each of them.
Formulario 1495°.- Conversely, foreigners who entered Peru with the following visas: artista, religioso, estudiante, trabajador, independiente or inmigrante who did not earn any income during their stay in Peru, must declare so on form N° 1495 provided by SUNAT.
Formulario 1494°.- Finally, when the employer/client is a foreign company located abroad, and thus did not retain any income tax, foreign workers must fill form N° 1494, which is a declaration that he or she directly paid the income tax. A receipt providing proof of payment for the income tax must also be provided.