The due dates for filing are displayed here below: The Informative Affidavit of Local Report in Peru (Transfer Pricing in Peru).
Local Report Fiscal Year 2019
Taxpayers with income > 5000 UIT (Unidad Impositiva Tributaria or Tax Unit) in the fiscal year 2019, must file according to the original due date of the tax requirements for May 2020.
| May 2020 (ORIGINAL) | |
| TIN last digit | Date |
| 0 | June 12, 2020 |
| 1 | June 15, 2020 |
| 2 – 3 | June 16, 2020 |
| 4 – 5 | June 17, 2020 |
| 6 – 7 | June 18, 2020 |
| 8 – 9 | June 19, 2020 |
| Good Taxpayers (all digits) | June 22, 2020 |
Taxpayers designated as main taxpayers with income < = to 5000 UIT in fiscal year 2019, the due date for filing the referred affidavit has been postponed according to Superintendence Resolution N° 075-2020/SUNAT (Superintendencia Nacional Aduanera Tributaria or National Superintendence of Customs and Taxation) modified by article 2 of Superintendence Resolution 099-2020/SUNAT.
| May 2020 (MODIFIED) | |
| TIN last digit | Date |
| 0 | July 14, 2020 |
| 1 | July 15, 2020 |
| 2 – 3 | July 16, 2020 |
| 4 – 5 | July 17, 2020 |
| 6 – 7 | July 20, 2020 |
| 8 – 9 | July 21, 2020 |
| Good Taxpayers (all digits) | July 22, 2020 |
Other taxpayers with income < = to 5000 UIT in fiscal year 2019, the due date for filing the referred affidavit has been postponed in accordance with numeral 3.2 of Superintendence Resolution N° 099-2020/SUNAT as follows:
| May 2020 | |
| TIN last digit | Date |
| 0 | August 14, 2020 |
| 1 | August 17, 2020 |
| 2 – 3 | August 18, 2020 |
| 4 – 5 | August 19, 2020 |
| 6 – 7 | August 20, 2020 |
| 8 – 9 | August 21, 2020 |
| Good Taxpayers (all digits) | August 24, 2020 |
Source: SUNAT
