Peru’s tax authorities established that the due date for the secondary filing of the country-by-country (CbC) reports for 2017, 2018 and 2019 is 29 January 2021, in certain cases.

Background

Ruling Nos. 054- 2019 and 155-2020 postponed the filing of 2017, 2018 and 2019 CbC reports to the last business day of the month following the publication of the official communication indicating that Peru obtai…