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15 December 2020 Peru’s tax authorities establish 29 January 2021 as due date for secondary filling of 2017, 2018 and 2019 CbC reports Peru’s tax authorities established that the due date for the secondary filing of the country-by-country (CbC) reports for 2017, 2018 and 2019 is 29 January 2021, in certain cases. Ruling Nos. 054- 2019 and 155-2020 postponed the filing of 2017, 2018 and 2019 CbC reports to the last business day of the month following the publication of the official communication indicating that Peru obtained approval on the confidentiality and safety of information standard from the Global Forum on Transparency and Exchange of Information. The tax authorities published the official communication on its website on 2 December 2020. They also announced that Peru has been included as a reciprocal country for the exchange of information.
For 2017, CbC reports are due 29 January 2021, only if the third condition applies. An Andean Community decision is a decision from the free trade area comprising Bolivia, Colombia, Ecuador and Peru. Ernst & Young Asesores S.C.R.L, Lima
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
Document ID: 2020-6581 |