Tax Update

SUPERINTENDENCY RESOLUTION No. 000386-2025/SUNAT

APPROVE TIMETABLE FOR THE 2025 ANNUAL INCOME TAX RETURN

SUNAT approved the general timetable for filing the annual Income Tax return and the Financial Transactions Tax (ITF) return for individuals and micro and small enterprises (MYPE) for tax year 2025, among others.

  • Deadlines for filing the Return and making the settlement payment of the Tax and the ITF for tax year 2025, for individuals and MYPE under the General Regime and the MYPE Tax Regime::

  • Deadlines for filing the Return and making the settlement payment of the Tax and the ITF for tax year 2025, for other tax debtors:

Effective date: December 31, 2025

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