On 7 October 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) announced ongoing measures to facilitate tax compliance for taxpayers whose fiscal domicile lies in zones declared under emergency due to natural disaster impacts. This initiative follows the government’s declaration of emergency zones and aims to prevent penalization of affected taxpayers who cannot meet regular filing and payment deadlines. The relief includes automatic extensions for monthly tax obligations, suspension of enforcement actions, and personalized compliance schedules accessible via the SUNAT portal.
Key Takeaways
- Automatic Deadline Extensions: Taxpayers in designated emergency zones receive automatic extensions for monthly tax declarations and payments without needing to request individual waivers.
- Personalized Compliance Calendar: Affected contributors can consult their customized Monthly Obligations Schedule (Cronograma de Obligaciones Mensuales Personalizado) to verify new due dates.
- Suspension of Coercive Collection: SUNAT has temporarily halted enforced collection proceedings and penalty accruals for the duration of the emergency declaration.
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