• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 3/25/2014

Peru - Customs drawback system, allocations to “drawdown accounts” 

March 21: Peru’s tax administration (SUNAT) issued guidance concerning:

  • Implementation of electronic access to the customs drawback return system
  • When the tax administration may allocate amounts to “drawdown accounts”


Resolución de Superintendencia No. 075-2014/SUNAT, published 15 March 2014, establishes a timeline for each customs office to provide access to the drawback electronic return system. In general, “drawback” refers to the refund of certain duties, internal revenue taxes, and fees collected upon the importation of goods.

Read a March 2014 report (Spanish) [PDF 26 KB] prepared by the KPMG member firm in Peru: Aprueban Cronograma de Implementación del Drawback Electrónico, establecido por la Resolución de Superintendencia N° 075-2014/SUNAT

Drawdown account allocations

Resolución de Superintendencia No. 375-2013-SUNAT, published 18 March 2014, establishes rules concerning when the tax administration may allocate amounts remitted by taxpayers as part of certain drawdown accounts.

The provisions were effective 19 March 2014 and provide that the SUNAT may allocate amounts that, as of 18 March 2014, were not already allocated unless the taxpayer dispute such an allocation by 20 March (i.e., within two business days).

Read a March 2014 report (Spanish) [PDF 35 KB] prepared by the KPMG member firm in Peru: La SUNAT amplía los supuestos en los que puede imputar los montos ingresados como recaudación de las cuentas de detracciones – Resolución de Superintendencia No. 077-2014-SUNAT

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