Peru extends the deadline for the submission of the country-by-country report to March 2019

13 November 2018

Taxpayers that must file a country-by-country report should ensure that they have the necessary information for filing it, as March 2019 is quickly approaching.

The Peruvian tax authorities (SUNAT) issued Ruling No. 264-2018 SUNAT, on November 11, 2018, extending the due date from November 2018 to March 2019 for filing the country-by-country (CbC) report for fiscal year 2017. The extension applies to Peruvian taxpayers that are members of a multinational enterprise (MNE) group whose ultimate parent company (UPE) is a non-domiciled related party and must file a CbC report.

The extension only applies if, by the due date:

Peru has an information exchange mechanism in force with the jurisdiction of the UPE; but
Peru has not established procedures for the automatic exchange of the CbC report with the jurisdiction of the UPE.

The exact filing date depends on the following official schedule, which is based on the taxpayer's identification number:

LAST DIGIT OF TAXPAYER'S IDENTIFICATION NUMBER	SUBMISSION DEADLINE
0	March 14, 2019
1	March 15, 2019
2 and 3	March 18, 2019
4 and 5	March 19, 2019
6 and 7	March 20, 2019
8 and 9	March 21, 2019
"Good Taxpayers"	March 22, 2019

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Contact Information
For additional information concerning this Alert, please contact:

Ernst & Young Asesores S.C.R.L, Lima
• Marcial Garcia (marcial.garcia@pe.ey.com)
• Ricardo Leiva (ricardo.leiva@pe.ey.com)
Latin American Business Center, New York
• Ana Mingramm (ana.mingramm@ey.com)
• Pablo Wejcman (pablo.wejcman@ey.com)
• Enrique Perez Grovas (enrique.perezgrovas@ey.com)

Document ID: 2018-2270