• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/15/2013

Peru - Proof of food spoilage for income tax purposes 

August 15: Peru’s tax administration (Superintendencia Nacional de Administración Tributaria) on 13 August 2013 approved an alternative procedure for submitting proof of food spoilage to the tax authorities.

In Peru, the tax authorities must authorize a proof of spoilage of perishable food products (productos alimenticios perecibles) for income tax purposes.

Resolución de Superintendencia No. 243-2013/SUNAT, effective 14 August 2013, approves an alternative procedure for self-service businesses (autoservicios) to submit and receive the required proof of spoilage.

Read an August 2013 report (Spanish) [PDF 203 KB] prepared by the KPMG member firm in Peru: Aprueban procedimiento para la acreditación de desmedros de productos alimenticios perecibles en el caso de autoservicios

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