On 21 September 2026, SUNAT communicated that it is undertaking necessary actions to facilitate tax compliance for taxpayers whose fiscal domiciles are located in zones declared under emergency status due to natural disaster impacts. This administrative measure aligns with Peru’s legal framework for tax relief during catastrophic events, allowing affected contributors additional time and procedural flexibility to meet filing and payment obligations. The tax administration’s proactive approach includes coordinated efforts with regional authorities to identify eligible taxpayers and apply automatic extensions where applicable, reducing the compliance burden during recovery periods.
Key Takeaways
- Geographic Scope: Relief applies to taxpayers with fiscal domicile in officially declared emergency zones due to natural disasters.
- Proactive Facilitation: SUNAT is implementing automatic administrative measures rather than requiring individual taxpayer requests for extensions.
- Compliance Flexibility: Affected taxpayers receive extended deadlines and simplified procedures for filing returns and paying taxes during the emergency period.
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