The deadline for filing the Local Report Affidavit is this coming June.
Due Date
The return must be filed according to the filing schedule based on the last digit of the RUC.
|
Last digit of the RUC |
0 | 1 | 2 | 3 | 4 and 5 | 6 and 7 | 8 and 9 | Good Taxpayers |
| Due Date | June 18 | June 19 | June 20 | June 20 | June 21 | June 24 | June 25 |
June 26 |
Who is required to file?
- Taxpayers required to file the Local Report Informative Affidavit – Tier I: Taxpayers with accrued income exceeding 2,300 UIT (fiscal year 2023 PEN 11,385,000), and who, during the period, have conducted transactions with related parties and/or with entities located in Non-Cooperative Countries or Territories or Countries or Territories with Low or No Taxation (PTNCBNI) for an amount equal to or greater than 100 UIT (fiscal year 2023: PEN 495,000).
- Taxpayers required to file the Informative Affidavit—Local Report, Tier II (Annex II): Taxpayers with accrued income exceeding 2,300 UIT (fiscal year 2023: PEN 11,385,000), and who, during fiscal year 2023 and the reporting period, conducted transactions with related parties and/or with entities located in Non-Cooperative Countries or Territories or Low- or Zero-Tax Jurisdictions (PTNCBNI) in an amount equal to or greater than 400 UIT. (fiscal year 2023: PEN 1,980,000).
|
Local Reporting Obligation – Peru – Fiscal Year 2023 |
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Amount of |
Amount of transactions |
Obligation | Documentation to be submitted |
|
> 2,300 UIT |
> 100 UIT |
Tier I |
Appendix I (Form) |
| > 400 UIT (S/ 1,980,000) |
Bracket II |
Appendices II, III, and IV |
|
Are there any penalties for failing to file the Local Report Affidavit?
A fine of 0.6% of net income will be imposed for failing to file the Local Report Affidavit within the established deadlines or for filing an incomplete Local Report Affidavit.