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Publications of TP Consulting.

 

Dear customers:

  1. Background:

On January 16, 2018, with Superintendency Resolution No. 14-2018 / SUNAT, the Tax Administration established the regulations for the presentation of the Local Report Informative Sworn Statement. Part of the content of this Resolution establishes the obligation to present said Report to taxpayers who record income accrued during the year under analysis greater than 2,300 UITS and transactions within the scope of transfer pricing in an amount greater than 100 UITS.

  1. Comments

2.1. Article 9 of Superintendency Resolution No. 14-2018 / SUNAT, establishes that the return is presented in accordance with the maturity schedule that is approved for the declaration and payment of monthly settlement taxes corresponding to the tax period in May of the following year to which the statement corresponds.

2.2. Due to the fact that this last week there has been a situation of fortuitous event or force majeure that has prevented the correct functioning of the SUNAT Web portal system, a virtual place that constitutes the channel for compliance with monthly tax obligations, and therefore - in line with the previous point - also for the statements related to Transfer Pricing; On June 18, 2019, the Tax Administration published Superintendency Resolution No. 127-2019 / SUNAT, which establishes an exceptional extension of the due dates according to the following detail:

 

Last digit of the RUC

Expiration Date

0

June 19, 2019

1

June 20, 2019

2 and 3

June 21, 2019

4 and 5

June 24, 2019

6 and 7

June 25, 2019

8 - 9 and Good taxpayers June.

June 26, 2019

 

It is our recommendation, that the person assigned by the Company responsible for these issues, get in touch with your Transfer Pricing Advisors, in order to review the specific impact of what is mentioned in this alert.

As always, we are at your disposal to answer any questions you may have to make.

 

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