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Peru: No changes to transfer pricing filing, reporting obligations

Peru: Transfer pricing filing, reporting obligations

Taxpayers that are required to file certain transfer pricing reports are reminded that the deadlines for fiscal year 2019 have not been postponed.


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The deadline for Local file submissions is still in June 2020. The actual due date is based on the last digit of the taxpayer’s identification number (TIN), as shown in the following table:

Last digit of
taxpayer ID number (RUC)
Due date
0 12 June
1 15 June
2 or 3 16 June
4 or 5 17 June
6 or 7 18 June
8 or 9 19 June
Entities that are identified as “good taxpayers” (buenos contribuyentes) 22 June

The June 2019 due dates for submitting the Local file are currently not affected by the state of emergency related to the coronavirus (COVID-19) pandemic.

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

Juan Carlos Vidal | +51 (1) 611 3000, ext. 1015 |

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