Taxpayers now have internal revenue services (SRI) Information on personal expenses related to 2021.

Normal person who must present Personal spending schedule These are those that cost more than USD 5,606 last year, 50% of the tax base, which was USD 11,212 for 2021.

The appendix is ​​presented according to the ninth number ID or RUC According to the following schedule:

  • Until 1 February 10
  • 2 and 3 until 14 February
  • 4 to 16 February
  • 5 to 18 February
  • Until 6 February 21
  • 7 to 22 February
  • 8 to 24 February
  • 9 and 0 until 2 March

SRI emphasized that personal expenses must be properly approved and supported by current sales receipts. The said voucher may be in the name of the taxpayer or not Dependent: Parents, spouses or common-law partners and children who do not receive taxable income.

The Personal cost deduction Applicable only Natural people With a net income of less than $ 100,000.

How is annex made?

The taxpayer must enter, along with his username and password SRI onlineSelect the Annexes option, click on Online Personal Expenses Annex and select Annex Generation.

Can invoices be registered?

The Electronic and physical invoices duly approved by SRIIn the name of taxpayers and their registered dependents, 2021 tax period has been issued.

For each sales receipt, the total or partial amount and type of expense must be recorded without inclusion. Taxes like VAT and ICEConsidering that the same sales receipt may support the cost of one or more items.

What are the discounts for 2021?

Health, education, industry and culture, housing, food, clothing and domestic tourism.



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