December 14, 2020 Peru's tax authorities establish January 29, 2021 as the due date for the secondary filling of 2017, 2018 and 2019 CbC reports Taxpayers should review the applicability of the new due date for the secondary filing of the country-by-country report to determine if they must file the report by January 29, 2021. Peru's tax authorities established the due date for the secondary filing of the country-by-country (CbC) reports for 2017, 2018 and 2019 is January 29, 2021, in certain cases. Background Ruling Nos. 054- 2019 and 155-2020 postponed the filing of 2017, 2018 and 2019 CbC reports to the last business day of the month following the publication of the official communication indicating that Peru obtained approval on the confidentiality and safety of information standard from the Global Forum on Transparency and Exchange of Information. The tax authorities published the official communication on its website on December 2, 2020. They also announced that Peru has been included as a reciprocal country for the exchange of information. Local conditions for secondary filings CbC reports are due January 29, 2021, for the following taxpayers:
For 2017, CbC reports are due January 29, 2021, only if the third condition applies. An Andean Community decision is a decision from the free trade area comprising Bolivia, Colombia, Ecuador and Peru. ———————————————
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