globaltaxnews.ey.comSign up for tax alert emailsPrintDownload

13 November 2018

Peru extends deadline for submission of country-by-country report to March 2019

The Peruvian tax authorities (SUNAT) issued Ruling No. 264-2018 SUNAT, on 11 November 2018, extending the due date from November 2018 to March 2019 for filing the country-by-country (CbC) report for fiscal year 2017. The extension applies to Peruvian taxpayers that are members of a multinational enterprise group whose ultimate parent entity (UPE) is a non-domiciled related party and must file a CbC report.

The extension only applies if, by the due date:

  1. Peru has an information exchange mechanism in force with the jurisdiction of the UPE; but
  2. Peru has not established procedures for the automatic exchange of the CbC report with the jurisdiction of the UPE.

The exact filing date depends on the following official schedule, which is based on the taxpayer’s identification number:

Last digit of taxpayer’s identification number
Submission deadline

0

14 March 2019

1

15 March 2019

2 and 3

18 March 2019

4 and 5

19 March 2019

6 and 7

20 March 2019

8 and 9

21 March 2019

“Good Taxpayers”

22 March 2019

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

Ernst & Young Asesores S.C.R.L, Lima
  • Marcial Garcia | marcial.garcia@pe.ey.com
  • Ricardo Leiva | ricardo.leiva@pe.ey.com
Ernst & Young, LLP, Latin American Business Center, New York
  • Ana Mingramm | ana.mingramm@ey.com
  • Enrique Perez Grovas | enrique.perezgrovas@ey.com
  • Pablo Wejcman | pablo.wejcman@ey.com
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Jose Padilla | jpadilla@uk.ey.com
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo | raul.moreno@jp.ey.com
  • Luis Coronado, Singapore | luis.coronado@sg.ey.com 

ATTACHMENT

Document ID: 2018-6328

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2025, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more