Countries › Peru › Guide › 6. Taxes › Tax audits and disputes in Peru: limitation periods, the one year audit limit, claims to SUNAT, appeals to the Tax Court, interest, fines and collection

Tax audits and disputes in Peru: limitation periods, the one year audit limit, claims to SUNAT, appeals to the Tax Court, interest, fines and collection

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Last verified: 2026-10-28 · Status: Stable

SUNAT generally has four years to assess tax (six if no return was filed, ten for withholding not paid over), and a definitive audit must end within one year of the taxpayer delivering all requested documents, extendable once. Assessments are challenged first with a claim to SUNAT within 20 business days, then an appeal to the Tribunal Fiscal within 15 business days, then a court action within three months; transfer pricing cases get longer deadlines. Late tax bears 0.9 percent monthly interest, understatements draw a fine of 50 percent of the tax omitted, and unpaid debts go to coercive collection after seven business days.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. UIT based amounts use the 2026 UIT of S/ 5,500 set by Decreto Supremo Nº 301-2025-EF. Conversions are for orientation only.

Key facts

Statute of limitations (return filed)	4 yearsCódigo Tributario art. 43, as of 2026-10-28 · in force
Statute of limitations (no return filed)	6 yearsCódigo Tributario art. 43, as of 2026-10-28 · in force
Statute of limitations (withholding not paid)	10 yearsCódigo Tributario art. 43, as of 2026-10-28 · in force
Definitive audit time limit (extendable once)	12 monthsCódigo Tributario art. 62-A, as of 2026-10-28 · in force
Deadline to file a reclamación	20 business daysCódigo Tributario art. 137, as of 2026-10-28 · in force
Deadline to appeal to the Tribunal Fiscal	15 business daysCódigo Tributario art. 146, as of 2026-10-28 · in force
Deadline for court action against a Tribunal Fiscal decision	3 monthsCódigo Tributario art. 157, as of 2026-10-28 · in force
Late payment interest (TIM) on debts in soles	0.9 % per monthRS 044-2021/SUNAT; Código Tributario art. 33, as of 2026-10-28 · in force
Fine for understating tax	50 % of tax omittedCódigo Tributario art. 178 num. 1, Table I, as of 2026-10-28 · in force
Fine for not filing a return (general and MYPE regimes)	1 UITCódigo Tributario art. 176 num. 1, Table I, as of 2026-10-28 · in force

The rule

1. SUNAT's power to determine tax, demand payment and impose fines lapses after four years, six if the return was not filed, and ten years when a withholding or collection agent did not pay over the tax withheld. For annual taxes the period runs from 1 January of the year after the annual return due date; for monthly taxes and advances, from 1 January after they became payable.Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), art. 43 as substituted by Decreto Legislativo Nº 953, Art. 43 and art. 44 numerals 1 and 2, 2004-02-05 official text · verified 2026-10-28

2. A definitive audit must be completed within one year from when the taxpayer delivers all the information and documents requested in SUNAT's first request; partial delivery does not start the clock. It can be extended once for complexity, signs of concealment, or group or joint venture membership, and it is suspended during expert reports, information requests to foreign authorities and taxpayer non compliance. The limit does not apply to transfer pricing audits or to audits referred to the review committee for the general anti avoidance rule.Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), art. 62-A numeral 3 as amended by Decreto Legislativo Nº 1422, Art. 62-A numerals 1 to 6, 2018-09-13 official text · verified 2026-10-28

3. SUNAT determines the true nature of transactions by the acts and economic relations actually carried out. Where acts are artificial or improper for the result and produce no legal or economic effects other than the tax saving that differ from those of the usual acts, SUNAT applies the rule for the usual acts and can demand the tax or reduce losses, credits and refunds (general anti avoidance rule).Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), Norma XVI added by Decreto Legislativo Nº 1121, Norma XVI, 2012-07-18 official text · verified 2026-10-28

4. Assessments and fines are challenged by a claim (reclamación) to SUNAT within 20 business days of notification. The disputed part need not be paid, but the undisputed part must be. A claim filed late requires paying the debt or a bank guarantee for 9 months (12 months for transfer pricing). SUNAT must decide within 9 months (12 for transfer pricing; 2 months for claims on denied export refunds).Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), art. 137 as amended by Decreto Legislativo Nº 1263 and Decreto Legislativo Nº 1528, Art. 136, art. 137 numerals 2 and 3, and art. 142, 2022-03-03 official text · verified 2026-10-28

5. SUNAT's decision is appealed to the Tribunal Fiscal within 15 business days (30 for transfer pricing), and the appellant must sign up for the Tribunal's electronic notifications. The Tribunal must decide within 12 months of receiving the file (18 for transfer pricing).Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), art. 146 as amended by Decreto Legislativo Nº 1528 and art. 150 as amended by Decreto Legislativo Nº 1421, Art. 146 and art. 150, 2022-03-03 official text · verified 2026-10-28

6. The Tribunal Fiscal's decision ends the administrative stage and can be challenged in a contentious administrative court action filed within three months of notification. Filing does not suspend enforcement of SUNAT's acts.Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), art. 157 as amended by Decreto Legislativo Nº 1121, Art. 157, 2012-07-18 official text · verified 2026-10-28

7. Tax not paid on time bears the late payment interest rate (TIM), which may not exceed 10 percent above the average market lending rate in soles; SUNAT sets it and has kept it at 0.9 percent a month for debts in soles since 1 April 2021. Interest accrues daily at one thirtieth of the monthly rate, and stops accruing once SUNAT or the Tribunal exceeds its legal deadline to decide. Since 1 January 2024 unpaid fines are updated with the Civil Code legal interest rate instead of the TIM.
Example: Tax of S/ 100,000 paid 180 days late bears interest of about S/ 5,400 at 0.9 percent a month. / Tax of US$28,969 paid 180 days late: interest about US$1,564.Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), art. 33; art. 181 as amended by Ley Nº 31962; Resolución de Superintendencia Nº 044-2021/SUNAT, Art. 33 and art. 181, 2023-12-19 official text · verified 2026-10-28 · changed: From 1 January 2024 (Ley Nº 31962) unpaid fines bear the Civil Code legal interest rate rather than the TIM.

8. For businesses in the general and MYPE regimes, failing to file a return is fined at 1 UIT, and declaring false figures that understate tax (including omitting income) is fined at 50 percent of the tax omitted.
Cost to do it: Understating tax by S/ 100,000 draws a fine of S/ 50,000 (about US$14,484) before any gradual reductions SUNAT's rules allow.Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), Table I of infringements and penalties as renamed by Decreto Legislativo Nº 1270, Art. 176 numeral 1 and art. 178 numeral 1, Table I, 2016-12-20 official text · verified 2026-10-28

9. Unpaid final debts go to coercive collection: the executor notifies an order to pay within seven business days, after which seizures and enforced execution can follow.Texto Único Ordenado del Código Tributario (Decreto Supremo Nº 133-2013-EF), Art. 117, 2013-06-22 official text · verified 2026-10-28

Stage	Deadline to act	Decision time	Transfer pricing	Rule
Definitive audit	Deliver all documents requested	1 year from full delivery, extendable once	No time limit	Código Tributario art. 62-A
Claim to SUNAT (reclamación)	20 business days	9 months	12 months	Art. 137 and 142
Appeal to the Tribunal Fiscal	15 business days	12 months	30 business days to appeal; 18 months to decide	Art. 146 and 150
Court action	3 months	Court timetable	Same	Art. 157
Coercive collection	7 business days to pay			Art. 117

Peru's tax dispute path and deadlines

Worked example

SUNAT audits a subsidiary's 2022 return and assesses S/ 100,000 (US$28,969) of extra income tax plus a fine of 50 percent, S/ 50,000 (US$14,484).
The company files a claim within 20 business days without paying the disputed amount. If it loses and later pays 180 days after the original due date, interest at 0.9 percent a month adds about S/ 5,400 (US$1,564), but interest stops accruing if SUNAT takes longer than its 9 month deadline to decide.
If SUNAT rejects the claim, the company has 15 business days to appeal to the Tribunal Fiscal and then three months to go to court.

Step by step

Keep books and support for at least the limitation period of each year, longer while losses or credits from that year are still being used.
When an audit starts, deliver everything requested in the first request at once: the one year clock starts only on full delivery.
Diary the 20 business day claim deadline from each notification; pay any undisputed part.
If SUNAT decides against you, appeal within 15 business days (30 in transfer pricing cases) and register for electronic notifications.
Pay or guarantee promptly any amount you do not dispute to stop 0.9 percent monthly interest.

Common traps

Missing the 20 business day claim deadline means paying or guaranteeing the full debt to be heard.
Filing a court action does not stop SUNAT collecting.
Payment orders (órdenes de pago) can only be claimed after paying them in full, except in narrow cases.
The general anti avoidance rule lets SUNAT disregard artificial structures, including intragroup steps with no business purpose.

Sources

Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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