Peru: Modification of the Regulations of the Gradualness Regime for violations of the Tax Code

14 Jan 2025    3 minute read

In brief

On 14 January, Superintendence Resolution No. 000007-2025/SUNAT was published in the official gazette, El Peruano. It amends the Regulations of the Gradualness Regime applicable to infractions of the Tax Code. This amendment refers to the gradualness applicable to infractions typified in paragraph 1 of Article 176 of the Tax Code: failure to file returns containing the determination of the tax debt within the established deadlines.

This new gradualness regime incorporates an additional bracket for taxpayers whose net income does not exceed 19 UIT in the fiscal year prior to the one corresponding to the tax return for which the infraction of paragraph 1 of Article 176 took place.

To determine whether the net income of the previous year does not exceed 19 UIT, the calculation method that has also been regulated in the superintendence resolution must be considered. The comparative chart below shows this modification.

Contents

Former gradualness regime
Net income for the previous year Voluntary subsidization Induced subsidization
 
If the infraction is corrected before the SUNAT issues a notification about the infraction If the infraction is corrected from the notification of the infraction until the seventh working day after the notification of the coercive enforcement resolution
Up to 150 UIT 100% Without payment With payment
90% 95%

 

New gradualness regime
Net income for the previous year Voluntary subsidization Induced subsidization
If the infraction is corrected before the SUNAT issues a notification about the infraction If the infraction is corrected from the notification of the infraction until the seventh working day after the notification of the coercive enforcement resolution If the infraction is corrected from the eighth working day after the notification of the coercive execution resolution up to 120 working days later
Up to 19 UIT 100% Without payment With payment Without payment With payment
98% 99% 96% 97%
Greater than 19 UIT and up to 150 UIT 100% 90% 95%    

 

  1. If the deadlines have not expired on the date that this resolution enters into force, the fine will be reduced according to the provisions of the regulations, provided that the gradualness criteria have been met. Any partial payment made before this resolution becomes effective is imputed to the reduced fine and does not generate the right to a refund or compensation if there is excess.
  2. If, on the date that this resolution enters into force, the infraction has been corrected within seven working days after the notification of the coercive execution resolution and the payment of the fine is pending, the fine will be reduced by 97% of the corresponding amount. This is provided that the payment is made by the 120th working day after the notification of the coercive execution resolution. Upon the expiration of this term, the fine will be reduced by 96% if payment is made by the 30th working day after this resolution enters into force.
  3. If, on the date that this resolution enters into force, more than 120 working days have elapsed since the notification of the coercive execution resolution, the fine will be reduced by 96% of the corresponding amount. This is provided that the omission is corrected and the reduced fine is paid by the 30th working day after this resolution enters into force.

Taxpayers who did not carry out activities generating third-category income during the previous year are considered not to have exceeded the limit of 19 UIT.

This resolution came into force on 15 January 2025.

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We hope this information is relevant to you and your company. Please do not hesitate to contact us if you require any advice in this regard.

Click here to access the Spanish version.

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Lima
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