On 25 September 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) announced that taxpayers whose fiscal domicile is located in zones declared in emergency due to natural disaster impacts can now consult their Personalized Monthly Obligations Schedule for new due dates. This measure follows the government’s declaration of emergency zones and aims to alleviate compliance burdens for affected contributors. The provision applies immediately and covers all monthly tax obligations falling within the emergency period. Taxpayers must access the SUNAT portal to verify their specific revised deadlines, which are tailored to each jurisdiction’s emergency status.
Key Takeaways
- Personalized Deadline Extensions: SUNAT has implemented a customized schedule system that automatically adjusts filing and payment dates for taxpayers in officially declared emergency zones, removing the need for individual extension requests.
- Immediate Applicability: The relief is effective as of the emergency declaration date; contributors should promptly review their personalized schedule to avoid inadvertent non-compliance.
- Scope of Relief: The measure covers all monthly tax obligations, including VAT, income tax withholdings, and other periodic declarations, ensuring comprehensive compliance support for disaster-affected regions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement