As a reminder, pursuant to subsection g) of Article 32-A of the Income Tax Law, taxpayers falling within the scope of application of said article, whose accrued income during the taxable year exceeds two thousand three hundred (2,300) Tax Units (UIT), must annually file the Informative Sworn Statement Local File regarding transactions that generate taxable income and/or deductible costs or expenses for the determination of the tax.
In this regard, the Informative Sworn Statement Local File corresponding to taxable year 2025 was required to be filed according to the due date schedule for the May 2026 tax period. However, since SUNAT is currently completing the adjustments to Virtual Form No. 3560, an exceptional extension of the filing deadline has been established.
Therefore, it is established that the Informative Sworn Statement Local File – Virtual Form No. 3560, corresponding to taxable year 2025, may be filed until the due dates for the October 2026 tax period, in accordance with the schedule established for the filing and payment of monthly tax obligations.
This Superintendency Resolution shall enter into force on June 15, 2026.
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