SUNAT has amended Annexes II, III and IV of Superintendency Resolution No. 014-2018/SUNAT, with the purpose of incorporating information related to the application of other valuation methods in the Local Report Informative Tax Return (Virtual Form No. 3560).
Among the main amendments, new fields have been incorporated to report information related to alternative valuation methods, such as discounted cash flow, multiples, equity value and appraisal. Furthermore, taxpayers using these methods must substantiate why traditional transfer pricing methods are not applicable, justify the suitability of the selected method, and provide technical information enabling the verification of the calculations and results obtained.
Effective date: November 12, 2026.
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