Global

Details

  • Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 10/1/2013

Peru - 2012 transfer pricing documentation deadline postponed November 2013 

October 1:  A draft resolution, published on 27 September by the Peruvian tax administration (SUNAT), extends the term for filing the FY 2012 transfer pricing annual return and transfer pricing study to November 2013 (originally due October 2013).

Regulations related to the draft resolution include the following:


  • Instructions for filing the annual transfer pricing return and transfer pricing study are provided in the "help section" of the transfer pricing filing system (Transfer Pricing PDT – Formulario Virtual N° 3560 – versión 1.3)
  • Document files that are equal to or less than 3 MB are to be filed using on the tax administration's electronic environment (SUNAT Virtual).
  • Document files that are greater than 3 MB are to be filed in person in the tax administration office where the taxpayer's returns are currently filed.
  • If the transfer pricing return and / or study are rejected due to a mistake in filing, the documentation will not be considered to be filed.

For more information on transfer pricing obligations, see TaxNewsFlash-Transfer Pricing: Peru - Changes to transfer pricing obligations.



For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice:


Juan Carlos Vidal

+51 (1) 611 3000 Ext. 3363


Magdalena Bunikowska

+51 (1) 611 3000



Or contact a tax professional with KPMG's Global Transfer Pricing Services.




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