Global

Details

  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/14/2012

Peru - Corporate income tax estimated amounts; express delivery services 

December 14: Peru’s tax administration (Superintendencia Nacional de Administración Tributaria—SUNAT) issued guidance concerning rules for determining and remitting estimated amounts of corporate income tax (impuesto a la renta empresarial).

The guidance basically establishes that for the period ending December 2012 and for fiscal year 2013, corporate taxpayers must determine their estimated payments of corporate income tax by using the greater of two factors:


  • Applying a 1.5% rate or
  • Applying a ratio that takes into account the previous fiscal year earnings to net monthly income (ingresos netos gravables del mes)

Read a November 2012 report (Spanish) [PDF 39 KB], prepared by the KPMG member firm in Peru: Nuevos Informes de SUNAT sobre las Nuevas Reglas para la Determinación de Pagos a Cuenta del Impuesto a la Renta Empresarial

Changes to customs rules for express delivery service

Peru’s tax administration (SUNAT) published on 22 November 2012 a resolution (515-2012-SUNAT/A) that revises the customs process for goods delivered via an express delivery service.


Read a December 2012 report (Spanish) [PDF 31 KB], prepared by the KPMG member firm in Peru: Esta Modifican Procedimiento General “Envíos de Entrega Rápida” INTA-PG.28 (Versión 2) (Resolución de Superintendencia Nacional de Aduanas N° 515-2012-SUNAT/A)





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