If you want to leave the country and have a carnet de extranjería you may have to get a certiifacte to present at Passport control when you leave the country. The last time I left , in October of this year I presented a Formulario 1692 Certificado de REntas y Rentenciones, I asked the lady at passport control what would happen if I didn’t have this document and she told me that I would not be able to board my flight of go past her desk. The following information is on the internet if you type in “formulario 1692:
Leaving Peru and Income Tax
Published : October 31 2006
By Ricardo Guevara Bringas
Foreign residents who have been residing in Peru can be in for a rude surprise when they try to leave the country if they do not do consider 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:
• 1.1) Formulario virtual 1692. Foreigners must ask their employers or clients to provide them with a certificado de rentas y retenciones. By such forms, the employer or the client declares that he or she duly retained the income tax at the moment the foreigner was paid. The employer/client will obtain such form through the virtual services offered by SUNAT and must print and sign the form N°1692. This form will expire after 30 days of the filing with the Sunat via the Internet.
However, note that this procedure does not necessarily need to be carried out on-line at the Sunat Webpage. The employer/client may use a physical form called formulario 1492.
• 1.2) Formulario 1492. Foreigner may ask to their employer/client a certificado de rentas y rentenciones. The employer must sign this certificate form N° 1492 which will expire after 30 days from its signature by the employer/client.
It must be mentioned that in cases 1) and 2) above, said forms will include incomes that foreigner obtained over the last 12 months or income obtained as from the moment the last form was issued if applicable. If there is more than one employer or client, it must be obtained one form from each of them.
• 1.3) Formulario 1495. Conversely, foreigners who entered Peru with the following visas: artista, religioso, estudiante, trabajador, independiente o imigrante and they did not get any income during their stay in Peru, they must declare such fact on the form N° 1495 provided by SUNAT.
• 1.4) Formulario 1494. Finally, where the employer/client is a foreign company located abroad and thus it did not retain any income tax, foreigners must fill the form N° 1494 by which it is declared that he or she directly paid the income tax. A receipt which proves that the foreigner paid the income tax must also be provided.
DICTATE RULES RELATING TO CORRESPONDING OBLIGATIONS TO FOREIGNERS TO LEAVE THE COUNTRY
SUPERINTENDENT RESOLUTION N ° 125-2005/SUNAT
(Posted the 14.07.2005 and valid from the 15.07.2005)
Lima, July 13, 2005
(( To subparagraphs b) and (c)) of article 13 of the ordained only text (TUO) of the income tax Act, approved by Supreme Decree No. 179-2004-EF and amend, have foreigners carrying Peruvian source income-generating activities, during their stay in the country to be handed to immigration authorities, at the time of leaving the countryan income and withholding certificate issued by the payer of income, employer or the legal representatives of these, as applicable;
The second and third paragraphs of article 13 ° establish cases in which the payer of income, because it is a non-domiciled entity had not retained the foreign tax or this, during his stay in the country, had carried out activities that do not involve the generation of Peruvian source income, respectively; cases in which it must provide to immigration authorities, an affidavit in this regard;
That last paragraph of the article 13 ° Tuo of the income tax act there is that by order of the Superintendent, SUNAT will establish the requirements and form of the affidavit and certificates of income and deductions referred to above;
Use of the powers conferred by the last paragraph of article 13 Tuo of the income tax law, article 11 of Legislative Decree N ° 501 and subsection q) of article 19 of the regulation of organization and functions of the SUNAT, approved by Supreme Decree No. 115-2002-PCM;
For the purpose of this resolution means:
a) SUNAT operations online (SOL) : The information system available on the Internet, regulated by the Superintendency's resolution N ° 109-2000/SUNAT and amended rules, which allows that operations are carried out in the form between the user and the SUNAT telematics.
b) User code
: (Consisting of numbers and letters, text that identifies the user entering the SUNAT operations online, according to the provisions in paragraph (d)) of article 1 of the Superintendency resolution N ° 109-2000/SUNAT and amending.
c) Key access
: (Text consisting of numbers and letters, exclusive knowledge of the user, that associated with the user code grants privacy access to SUNAT operations in line, pursuant to subsection e) of article 1 of the Superintendency resolution N ° 109-2000/SUNAT and amending. Regarding the use of the password, article 6 of the aforementioned resolution, it says that it is the responsibility of the tax debtor to take the appropriate security measures, adding that, in this sense, means that the operation has been carried out by the tax debtor in all cases in which access to SUNAT operations online used user code and access key issued by SUNATas well as codes of user and access keys generated by the tax debtor.
d) Virtual SUNAT : To SUNAT online website, whose address is http://www.sunat.gob.pe
Article 2.-approval of the VIRTUAL N ° 1692 form
Approve the form Virtual N ° 1692, whose submission through SUNAT operations online, rent payers, employer or legal representatives, will generate the certificate of income and deductions concerning the literal b) following article, that foreign nationals must provide to the immigration authorities at the time of leaving the country.
Article 3.-issuance of the certificate of income and deductions
(( For the purpose of the fulfilment of the obligation contained in subparagraphs b)) and (c) of article 13 of the TUO of the income tax Act, foreigners who, during his stay in the country, generating activities of incomes from Peruvian source, at the time of leaving the country, shall deliver to the migration authorities one of the following documents:
a. The form No. 1492, certificate of income and withholding, issued by the payer of the income, the employer or the legal representatives thereof, which form an integral part of the present resolution. This form shall be effective thirty (30) day calendar from the date of issue, period during which the foreign citizen, whose name was issued the form, you can use it at the time of leaving the country.
b. Of income and withholding certificate generated by SUNAT operations online and issued by the payer of the income, the employer or the legal representatives thereof, in accordance with the following article.
These certificates will be issued at the request of the foreign citizen and shall include income paid or made available to it by the payer of income or employer, as appropriate:
i. In the period between the date of the last certificate delivered abroad and the date in which the new certificate is issued. To this effect, in the case of the certificate referred to in subparagraph a) of the present article, shall take into account the date of the last certificate delivered abroad and used by him at the time of leaving the country.
ii. Don't have a previous certificate, you will understand all the income paid or made available to date of issuance of the certificate.
In any case, the certificate that is issued must include income paid or made available abroad, for one period greater than twelve (12) months prior to the date of their issuance.
Also, if during his stay in the country, the foreign citizen perceived income from Peruvian source of two or more individuals, companies or entities, should request to each corresponding income and withholding certificate, and must hand over to immigration authorities, as many certificates as employers or payers of income has had.
Article 4.- Certificate of income and deductions generated by SUNAT operations online
For the purposes of the certificate referred to in the literal b) of the preceding article, shall be taken into account the following provisions:
a. The payer of the income, the employer or the legal representatives of these will present, through SUNAT operations online, form Virtual N ° 1692, automatically generating the income and withholding certificate. This certificate, once signed by the payer of the income, the employer or the legal representatives thereof, may be used by the foreign citizen, handing over to the migration authorities at the time of leaving the country.
For purposes of the presentation of the Virtual N ° 1692 form and the referral certificate printing, the payer of the income, or the employer must have previously user code and access key SUNAT operations online.
b. The certificate is valid for thirty (30) calendar days counted from the date of the submission through SUNAT operations online, form Virtual N ° 1692, period during which the foreign citizen, holder of such a certificate, you can use it at the time of leaving the country.
During the period of validity of the certificate of income and withholding, both for its issuance and for use by overseas, the payer of the income, the employer or the legal representatives of these may print this certificate, through SUNAT operations online, the time that will be required, according to the needs of overseas travel.
Article 5-submission of affidavit
For the purposes of complying with the provisions of the second and third paragraphs of article 13 of the TUO of the income tax Act, foreign nationals must provide to the immigration authorities, an affidavit, according to the following:
a. Foreign citizens whom the income tax not has had withheld them as the payer of income was a non-domiciled entity will use the form N ° 1494, "Declaration sworn in have paid directly the tax", which forms an integral part of the present resolution. They must also attach a copy of the respective payment receipt.
b. Foreign citizens who had entered the country with a visa of artist, religious, student, worker, independent or immigrant and that during their stay in the country had carried out activities that do not involve the generation of Peruvian source income will use the form No. 1495, "Declaration sworn performing activities that not involve the generation of income from Peruvian source", which forms an integral part of the present resolution.
Article 6.-Forms Nos. 1492, 1494 AND 1495 AND FORM VIRTUAL N ° 1692
The forms referred to in articles 3 ° and 5°, for the purposes of their use, can be photocopied. In addition, these forms and form Virtual N ° 1692, will be available to those interested in Virtual SUNAT.
Article 7.-entry into force
This resolution shall enter into force as from the day following its publication.
Single- During the year 2005, the first certificate of income and withholding that is issued from the entry into force of this regulation, shall include income paid or made available from abroad, from 1 January of that year.
Register, communicate and publish it.
LILIANA NAHIL HIRSH CARRILLO