Lima, Peru – The Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) has announced an extension of the deadline for taxpayers to participate in the Special Restructuring Program for tax debts. Under Law No. 32220, which came into effect on December 30, 2024, taxpayers now have until February 28, 2025, to apply for this program.

Program Details

The program offers several payment modalities:

Lump Sum Payment: The taxpayer pays the entire restructured debt minus the applicable discount, if any.
No Payment Required: If the debt consists solely of interest and penalties and these are extinguished by the discount, no payment is necessary.
Summary Payment: A down payment of at least 25% of the restructured debt (minus the discount) is required, and the balance can be paid in up to three monthly installments.
Installment Payment: A down payment of at least 10% of the debt is required, and the balance can be paid in up to 72 monthly installments.
The minimum monthly installment is S/260, except for the final payment. Both the lump sum payment or the down payment must be made on the same day the restructuring request is submitted.

Eligible Debts

Debts eligible for restructuring include those administered by SUNAT that constitute government revenue, such as income tax, general sales tax, selective consumption tax, customs duties, and others that were due as of December 31, 2023. These debts must be reflected in payment orders, customs declarations, or resolutions, even if they are being contested or are subject to a collection process.

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