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Peru Issues Resolution on 2017 Tax Year Return Filing

30 January 2018

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Approved Changes

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Peru

The Peru tax authority (SUNAT) has issued Resolution No. 011-2018/SUNAT, concerning the filing of both individual and corporate tax returns for the 2017 tax year, including the filing deadlines. The deadlines are set from 22 March to 6 April 2018, with the exact date based on the last digit of a taxpayer's tax number (RUC). For taxpayers with good taxpayer status (Buenos Contribuyentes), the deadline is 9 April 2018.