On 30 March 2021, the Peruvian tax authorities (SUNAT) has issued Resolution 000044-2021/SUNAT in the Official Gazette, through which SUNAT has decided to reduce the late payment interest rate from 1% to 0.9% per month on the amount of tax due with effect from 1 April 2021.
UN: Meeting of Committee of Tax Experts
Related Posts
Peru introduces 100% tax deduction for reinvested profits under new maritime industry incentives
Peru has enacted Law No. 32706, introducing tax incentives and industry measures aimed at modernising the country's
Read More
Peru: SUNAT updates GAAR high tax risk scheme catalogue with 11 new arrangements
Peru's National Superintendency of Customs and Tax Administration (SUNAT) has published Version 4.0 of its Catalogue of
Read More
Peru: SUNAT extends deadline for local file submissions 2025
Peru's National Superintendency of Customs and Tax Administration (SUNAT) has extended the deadline for submitting the
Read More
Netherlands, Peru sign customs mutual assistance agreement
Peru’s Ministry of Foreign Affairs has announced that officials from the Netherlands and Peru signed an Agreement on
Read More
Peru updates electronic invoicing rules, delays Machupicchu entry fee rollout
Peru has issued Superintendency Resolution No. 000075-2026/SUNAT of 30 April 2026 in the Official Gazette, introducing
Read More
Peru: SUNAT issues MAP guidance 2.0 (2026), updates tax treaty dispute framework
The Peru tax authority (SUNAT) has introduced Mutual Agreement Procedure Guidance Version 2.0 (2026) to replace the
Read More