A resolution—No. 272-2016-SUNAT—published 27 October 2016 in the official gazette extends the exceptions to the rules for submissions of monthly income tax (impuesto a la renta) and value added tax (impuesto general a las ventas, “IGV”) statements.
The extension exceptions for income tax and IGV (or VAT) are made in an effort to simplify and facilitate compliance by those taxpayers whose tax obligations comply with the conditions set forth guidance form 2006.
Read an October 2016 report (Spanish) prepared by the KPMG member firm in Per
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