• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 10/23/2013

Peru - November dates for 2012 transfer pricing affidavit, study 

October 23: Peru’s tax authorities (SUNAT) previously announced that transfer pricing documentation for the 2012 tax year would not be due until November 2013. A subsequently issued resolution lists the November 2013 due dates for taxpayers to submit their transfer pricing affidavits and technical studies for 2012.

The SUNAT on 5 October 2013 issued a resolution establishing the dates by which taxpayers must submit their transfer pricing affidavit and technical study for tax year 2012.

Resolución de Superintendencia N° 301-2013/SUNAT (5 October 2013) contains the schedule of dates in November 2013 for taxpayers to file the transfer pricing affidavit and technical study. These due dates are based on taxpayer identification numbers.

Read an October 2013 report (Spanish) [PDF 31 KB] prepared by the KPMG member firm in Peru: Aprueban Resolución de Superintendencia que amplía los plazos la presentación de la Declaración Jurada Anual Informativa y el Estudio Técnico de Precios de Transferencia del ejercicio 2012

Read also TaxNewsFlash-Americas: Peru - 2012 transfer pricing documentation deadline postponed November 2013

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

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