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Transfer Pricing
Who is required to present TPS?
Local Report
Taxpayers are obliged to present the return in the taxable year to which the return corresponds:
- Their accrued income has exceeded 2,300 ITU.
- They would have carried out transactions within the scope of the transfer pricing rules, where the amount of transactions is equal to or greater than 400 tax units.
Submission date: June of each year.
Master Report
Those taxpayers whose accrued income has exceeded 20,000 tax units and have carried out transactions within the scope of the transfer pricing rules, whose amount of transactions is equal to or greater than 400 tax units.
Submission date: October of each year.
Country Report
Whenever the income earned in the taxable year prior to which the return corresponds, according to the consolidated financial statements that the parent company of the multinational group must prepare, is greater than or equal to S/ 2,700,000,000, they are obliged to present the return.
Submission date: October of each year.
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