Peru: Updates to CRS reporting deadlines
The submission deadlines relate to the unique taxpayer registration number.
The submission deadlines relate to the unique taxpayer registration number.
The customs and tax administration (Superintendencia Nacional de Aduanas y de Administración Tributaria—SUNAT) issued updates to the common reporting standard (CRS) reporting deadlines for the 2023 reporting year.
Reporting financial institutions must annually submit the reportable data during the period from 2 January to 31 May of the year following the year to which the data to be reported corresponds. For the 2023 reporting year, financial institutions need to submit reportable data to SUNAT pertaining to pre-existing and new accounts of individuals and entities as of 31 December 2022.
The submission deadlines—for the April tax period of the tax year following the year to which the declaration corresponds—relate to the unique taxpayer registration number:
- 11th business day of May 2023 for taxpayers with a unique taxpayer registration number ending with 0
- 12th business day of May 2023 for taxpayers with a unique taxpayer registration number ending with 1
- 13th business day of May 2023 for taxpayers with a unique taxpayer registration number ending with 2 and 3
- 14th business day of May 2023 for taxpayers with a unique taxpayer registration number ending with 4 and 5
- 15th business day of May 2023 for taxpayers with a unique taxpayer registration number ending with 6 and 7
- 16th business day of May 2023 for taxpayers with a unique taxpayer registration number ending with 8 and 9
- 17th business day of May 2023 for “good taxpayers” and “executing units of the public sector”
Read an April 2023 report [PDF 209 KB] prepared by KPMG LLP
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