Establecen Procedimiento Especial para la obtención del Código de Usuario y/o Clave SOL a través del APP Personas SUNAT y prorrogan el plazo para el envío de declaraciones y comunicaciones relativas al Sistema de Emisión Electrónica
Author | Vanessa Watanabe/Lisset López/Andrés Reyes |
Position | Socia/Asociada/Asociado |
Mediante Resolución de Superintendencia N° 090-2020/SUNAT, publicada el 20 de mayo de 2020 (en adelante, la "Resolución"), siguiendo con la adopción de medidas para facilitar el cumplimiento de las obligaciones tributarias y disminuir las actuaciones que los administrados realizan de manera presencial, la Superintendencia Nacional de Aduanas y de Administración Tributaria (en adelante, la "SUNAT") ha establecido lo siguiente:
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Procedimiento especial para la obtención del código de usuario y/o clave SOL a través del APP Personas SUNAT
Las personas naturales que cuenten con DNI, así como los sujetos distintos a estas, cuyo representante legal acreditado en el RUC cuente con DNI, pueden convertirse en usuarios de SUNAT Operaciones en Línea generando la clave SOL y, de corresponder, su código de usuario desde el APP Personas SUNAT, debiendo cumplir para ello con los requisitos señalados en la Resolución, entre los cuales se encuentra la verificación biométrica dactilar remota.
Asimismo, estas personas pueden generar una nueva clave SOL y un nuevo código de usuario, de corresponder, a través de la ya mencionada APP Personas SUNAT, debiendo cumplir los mismos requisitos para el procedimiento descrito en el párrafo anterior.
Cabe señalar que este procedimiento especial es de carácter temporal y totalmente virtual, por lo que estará vigente hasta el 15 de agosto del presente año.
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Prórroga del plazo para el envío de declaraciones y comunicaciones relativas al Sistema de Emisión Electrónica
Se amplía hasta el 09 de junio de 2020 los plazos de envío a la SUNAT -directamente o a través de del operador de servicios electrónicos, según corresponda- de las declaraciones informativas y comunicaciones del Sistema de Emisión Electrónica que vencían originalmente para los siguientes contribuyentes: i) los que en el ejercicio 2019 hubieran obtenido ingresos netos de tercera categoría hasta de 2,300 UIT; ii) los que en el ejercicio 2019 hubieran obtenidos los referidos ingresos hasta 5,000 UIT.
Las fechas originales de vencimiento en los supuestos indicados iban entre el 16 de marzo de 2020 y el 10 de mayo de 2020.
Vigencia: La Resolución entrará en vigencia a partir del día de su publicación.
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