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Peruvian Transfer Pricing Expiration Schedule

Peruvian Transfer Pricing Expiration Schedule

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The due dates for filing are displayed here below: The Informative Affidavit of Local Report in Peru (Transfer Pricing in Peru).

Local Report Fiscal Year 2019

Taxpayers with income > 5000 UIT (Unidad Impositiva Tributaria or Tax Unit) in the fiscal year 2019, must file according to the original due date of the tax requirements for May 2020.

May 2020 (ORIGINAL)
TIN last digit Date
0 June 12, 2020
1 June 15, 2020
2 – 3 June 16, 2020
4 – 5 June 17, 2020
6 – 7 June 18, 2020
8 – 9 June 19, 2020
Good Taxpayers (all digits) June 22, 2020

Taxpayers designated as main taxpayers with income < = to 5000 UIT in fiscal year 2019, the due date for filing the referred affidavit has been postponed according to Superintendence Resolution N° 075-2020/SUNAT (Superintendencia Nacional Aduanera Tributaria or National Superintendence of Customs and Taxation) modified by article 2 of Superintendence Resolution 099-2020/SUNAT.

May 2020 (MODIFIED)
TIN last digit Date
0 July 14, 2020
1 July 15, 2020
2 – 3 July 16, 2020
4 – 5 July 17, 2020
6 – 7 July 20, 2020
8 – 9 July 21, 2020
Good Taxpayers (all digits) July 22, 2020

Other taxpayers with income < = to 5000 UIT in fiscal year 2019, the due date for filing the referred affidavit has been postponed in accordance with numeral 3.2 of Superintendence Resolution N° 099-2020/SUNAT as follows:

May 2020
TIN last digit Date
0 August 14, 2020
1 August 17, 2020
2 – 3 August 18, 2020
4 – 5 August 19, 2020
6 – 7 August 20, 2020
8 – 9 August 21, 2020
Good Taxpayers (all digits) August 24, 2020
Source: SUNAT

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