Peru's tax authority, SUNAT, has extended the deadline for filing the 2025 Local File (Virtual Form No. 3560) to October 2026 as it updates the form to reflect changes introduced by Legislative Decree No. 1663.
Peru’s National Superintendency of Customs and Tax Administration (SUNAT) has extended the deadline for submitting the Informative Sworn Statement “Reporte Local” or Local File (Report) (Virtual Form No. 3560) for the 2025 tax year.
The extension was introduced through Resolution No. 000113-2026/SUNAT, published in the Official Gazette on 14 June 2026. The measure applies to taxpayers subject to Article 32-A of the Income Tax Law whose accrued income during the taxable year exceeds 2,300 Tax Units (UIT).
Under the existing rules, the Local File is generally due in June of the year following the relevant tax year, based on the schedule for the monthly advance tax payment corresponding to May and determined by the final digit of the taxpayer’s tax identification number (RUC).
The resolution postpones the filing deadline to the due dates corresponding to the October 2026 tax period.
SUNAT said the extension is required because Legislative Decree No. 1663 introduced changes to transfer pricing valuation methods. The tax authority is updating Virtual Form No. 3560 to incorporate these changes, allowing taxpayers to submit the report using a form aligned with the revised legal framework.
The resolution took effect the day after its publication in El Peruano.
