Overview
- Filing windows are in force: companies must file from January 1 to March 31, 2026, and individuals from April 1 to April 30, 2026.
- The 2026 Miscellaneous Tax Resolution formalizes penalties that can reach about 50,710 pesos for late or missing annual returns, with tax due, inflation updates and surcharges owed if filing follows a formal SAT requirement.
- Pensioners must file if their monthly benefit exceeds roughly 50,913 pesos, if they receive two or more pensions, if total annual income tops 400,000 pesos, or if they earn additional taxable income.
- Prodecon introduced a microsite on March 6 with step‑by‑step guidance, downloadable materials and free advisory channels, complementing the SAT’s annual simulator for checking reported income, deductions and potential refunds or balances due.
- Parallel coverage highlights broader compliance tips: Peruvian experts warn against relying solely on Sunat’s preloaded data, and the U.S. IRS sets an April 15 deadline with a failure‑to‑file penalty of 5% per month up to 25%.