SUNAT updated its fine reductions for late income tax filings under Resolution 000355-2025/SUNAT, effective from 30 November 2025.
Peru’s Tax Authority (SUNAT) has amended the gradual reduction of fines for taxpayers who fail to file certain income tax returns through Resolution No. 000355-2025/SUNAT, published in the Official Gazette on 29 November 2025 and effective from 30 November 2025.
The updated rules cover late filings of rental income, self-employment income, and other non-business income, including first- and fourth-category income. They apply even to infractions incurred before the resolution’s effective date, provided taxpayers meet the specified criteria and have not previously benefited from an earlier gradualness scheme.
Under the revised regime, the reduction of fines depends on the timing and type of correction, as well as whether the tax due is paid:
| Form of Correction (Subsanación) | Timing / Criterion | Without Payment | With Payment |
| Voluntary | Before SUNAT notification of the infraction | 100% | 98% |
| Induced | Up to 7 business days after SUNAT notification | 99% | 96% |
| Induced | 8 to 120 business days after SUNAT notification | 97% | N/A |
| Special Case (incorrect RUC or tax period, declaration deemed not filed) | Rectified within 120 business days of SUNAT notification | 100% | N/A |
If a tax return contains an incorrect tax ID number or period, it is treated as not filed. In such cases, a 100% fine reduction applies if corrected within 120 business days of SUNAT’s notification.
The amendments aim to clarify the application of the Gradualness Regime established under Article 13-C of the Tax Code and ensure consistent treatment of late tax filings for both business and non-business income.
