Global

Details

  • 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




©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.


The KPMG logo and name are trademarks of KPMG International.


KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.


The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

 

Share this

Share this

Subscribe

Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)


Already a Subscriber? Login


Not a member? Subscribe now