1. When is the first appeal deadline following disagreement of the assessment made by the tax authorities?
The first appeal deadline is 20 business days (or 30 business days if the assessment refers to transfer pricing). In case the taxpayer disagrees with the first-level decision, it has 15 business days to file the corresponding tax appeal (or 30 business days if the assessment refers to transfer pricing).
2. What is the appealing procedure?
- Administrative: There are two instances. The first instance: claim before the Peruvian Tax Administration; the second instance: appeal before the Peruvian Tax Court (higher tax authority).
- Judicial: There are two instances and an optional judicial review.
3. What is the average time for reaching a final national decision?
7 - 9 years
It could take seven to eight years. Tax claim: nine months; tax appeal: approximately four years; judicial procedure (two instances): approximately three years.
4. How do the national tax dispute resolution proceedings interact with the international tax dispute resolution proceedings?
- Start: After the issuing of the assessment, the taxpayer shall present a tax claim before the Peruvian Tax Administration.
- Conduct of the proceedings: If the taxpayer disagrees with the resolution issued by the tax administration, the taxpayer could challenge it before the Peruvian Tax Court (higher tax authority).
- Completion of proceedings: The administrative level ends with the decision of the tax court.
- Other actions: After the administrative level, the taxpayer could challenge the tax court's resolution in a judicial procedure.