On 25 September 2020, the Peruvian tax authority has published Resolution No. 000155-2020/SUNAT, through which the country-by-country (CbC) reports on multinational group entities are extended for the fiscal year 2019.
SUNAT extend it until the last business day of the month following that in which SUNAT publishes on its website that Peru has approved the evaluation of the confidentiality and information security standard required by the Organization for Economic Cooperation and Development (OECD ) for the automatic exchange of information, the deadline for the presentation of the informative sworn declaration CbC report corresponding to the year 2019, which must be submitted by the taxpayers required according to the provisions of paragraphs 1) to 3) of subsection b) of Article 116 of the Income Tax Law.
The Resolution is effective from the date of its publication.
