globaltaxnews.ey.comSign up for tax alert emailsPrintDownload

06 December 2022

Peruvian Tax Authority introduces rules for online payment of taxes by nonresidents

  • The Peruvian Tax Authority has established rules allowing nonresident taxpayers to perform online payment of Peruvian Income Tax.

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.

Background

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:

Transactions between nonresidents or operations by a nonresident that are not subject to withholding, and a direct payment by the nonresident should be made to the Peruvian Tax Authority.

Transactions subject to withholding in Peru that have not been withheld (e.g., Peruvian payer failing to perform the withholding).

The payment of the tax obligation must be made according to the following procedure:

The payment of the tax must be made via the Peruvian Tax Authority’s online platform.

The tax amount must be paid by a credit or debit card through a single transaction.

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

Document ID: 2022-6170

 
 

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