Global Tax Alert (News from Transfer Pricing) | 8 October 2013

Peru extends deadline to file 2012 transfer pricing informative return and transfer pricing technical study

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On 5 October 2013, the Peruvian tax authorities published Resolution 301-2013/SUNAT in the Peruvian Official Gazette, extending the deadline for filing the 2012 transfer pricing informative return and the transfer pricing study from October 2013 to November 2013.

The resolution also included the following provisions:

  • Instructions for filing the transfer pricing formal requirements
  • Reasons to reject the filing
  • Issuance of a proof of filing form

Under the resolution, if the size of (i) the virtual Form N°356–version 1.3, or transfer pricing informative return, and (ii) the transfer pricing technical study (if applicable) are equal to or less than 3 MB, the informative return and study should be filed online through “SUNAT Virtual.” If the size of the informative return and study are greater than 3MB, they should be filed on a pen drive in the tax authorities ‘office in which the taxpayer files its annual return. If the pen drive is rejected because of a technical or filing mistake, the transfer pricing informative return and transfer pricing technical study will be considered as not filed. The tax authority will issue a proof of filing for the transfer pricing informative return and the transfer pricing technical study, if the files are not rejected.

The provisions of the resolution became effective on 6 October 2013.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Asesores S.C.R.L, Lima
  • Marcial García
    +51 1 411 4444
    marcial.garcia@pe.ey.com
  • Ricardo Leiva
    +51 1 411 4444
    ricardo.leiva@pe.ey.com
  • Dionis Arvanitakis
    +51 1 411 4444
    dionis.arvanitakis@pe.ey.com

EYG no. CM3854