FACULTY OF BUSINESS

ACCOUNTING SCHOOL

ACADEMIC REPORT

COURSE:

ENGLISH

AUTHOR:

GUTIÉRREZ ROJAS, FARID JESÚS

TEACHER:

MARTINEZ PURIZACA, EDHER IVAN

Sede - Perú

(2023)
INDEX

I. INTRODUCTION

II. FOURTH CATEGORY INCOME

III.BIBLIOGRAPHIC REFERENCES
 FOURTH CATEGORY INCOME
I. INTRODUCTION
Natural persons contribute to the State a part of the income we receive. This
occurs through the famous income tax. Therefore, in our country, there are five
income categories. Each of these varies based on the origin or type of income.
Although they are all important, here we will go a little deeper into the fourth
category.
Fourth category income is those obtained through the independent exercise of a
profession and trade, without being subordinated to another person or entity.
If you have income from self-employment, you must pay income tax for the fourth
category.
The majority of fourth category income taxpayers do not declare all of their
income, they only do so partially. Some do it out of ignorance and others with
knowledge of the facts.

II. FOURTH CATEGORY INCOME

According to article 33 of the Single Ordered Text of the Income Tax Law, fourth
category income is considered to be income obtained from the individual exercise
of any profession, art, science, craft or activities not expressly included in the third
category. Also, the performance of the functions of company director, trustee,
agent, business manager, executor and similar activities, including the
performance of the functions of the municipal councilor or regional councilor, for
which they receive per diems.
According to (Certus, 2021), fourth category income is defined as the tax paid on
the income received by natural persons who carry out their work activities without
any dependency relationship.
Fourth category income also includes remuneration obtained for services provided
under the Special Regime for Administrative Contracting of Services – CAS.
It is important to indicate that when issuing receipts for fees, entities will retain 8%
of the total amount of the receipt. However, no withholding is made when the fee
receipts have an amount less than S/ 1,500.00

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The presentation of the annual declaration will be carried out according to the
SUNAT due date calendar, according to the last digit of the Taxpayer Single
Registry.
SUNAT allows you to request authorization to suspend withholdings and payments
on account, as long as your income does not exceed certain annual limits.
Currently in our country, it is observed that the problem of independent workers, it
is reflected in the lack of knowledge regarding the issue related to Fourth Category
Income because there is misinformation about the correct procedure and the
cancellation of their taxes, which often motivates them to fail to comply with their
obligations as taxpayer.
In Peru, Tax Culture plays a very important role in the fulfillment of taxpayers'
obligations. In this sense, independent workers, by not having information about
their obligations, fall into informality and therefore do not declare their income.
income received.
Cornejo (2017) defines tax culture as the information and knowledge that a
country has regarding tax aspects, which is made up of taxes, contributions and
fees. Likewise, he maintains that tax culture implies knowing the obligations that
taxpayer citizens have, knowing why we must respect tax laws and why we must
make our tax declarations before the state.
The lack of tax awareness on the part of taxpayers when complying with their tax
obligations and even more so the lack of interest in the formalization of people
who carry out activities or provide services under the name “informal", results in
tax evasion of the fourth category income tax carried out by independent workers
and consequently tax collection in the country is not the most adequate.
Tax evasion is understood in general terms as the failure to comply with tax
obligations, in line with Owusu et al. (2019), considered that tax evasion
constitutes a universal phenomenon that has been present in different places and
times as well as in different social groups and in each of the different sectors of
activities.
In this sense, it is important to promote talks that raise awareness among the
population about tax culture and training related to tax issues, which would
contribute to reducing the tax evasion that our country is experiencing by the vast
majority of taxpayers, people and companies, which It would restore the country's

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tax collection and ensure that in economic terms we reach the necessary income
to allocate them to different projects that the state has in order to improve
education, health, public works, among others.

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III.BIBLIOGRAPHIC REFERENCES

 Last update: August 2, 2023

URL:https://laley.pe/2023/08/02/impuesto-renta-de-cuarta-categoria-asi-
operan-retenciones-y-pagos-a-cuenta/

 Last update: April 22, 2023

URL:https://www.sunat.gob.pe/legislacion/renta/tuo.html

 Certus. (January 14, 2021). Obtained from:

https://www.certus.edu.pe/blog/renta-cuartacategoria/

 Owusu, G., Bekoe, R., Anokye, F., & Anyetei, L. (2019). What Factors
Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence
from Ghana. International Journal of Public Administration, 1-13.
doi:10.1080/01900692.2019.1665686

 Cornejo, S. A. (2017). Tax evasion and its impact on tax collection in Peru.
Lime.