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December 6, 2022
Peruvian Tax Authority introduces rules for online payment of taxes by nonresidents
On 27 November 2022, Peru’s Government enacted Peruvian Tax Authority’s Resolution No. 251-2022 (TR 251-2022) for introducing rules for online payment of the Peruvian Income Tax by nonresident taxpayers.
Before the issuance of TR 251-2022, nonresident taxpayers were not allowed to perform the payment of Peruvian Income Tax payment online. The corresponding taxes could only be paid through pre-printed Form 1073.
Tax Resolution 251-2022
TR 251-2022 establishes an online tax payment method for nonresident taxpayers obtaining Peruvian source income derived from:
The payment of the tax obligation must be made according to the following procedure:
Once the payment has been accepted by the Peruvian Tax Authority, Virtual Form 1673 is issued as a proof of the tax payment.
TR 251-2022 is effective on 1 December 2022. In addition, pre-printed Form 1073 will no longer be available from 1 January 2023.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Asesores S.C.R.L, Lima
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific