Establecen nuevas fechas máximas para presentar la declaración de la información financiera para el intercambio automático de información
Author | Vanessa Watanabe/Lisset López/Ivy García-Pacheco |
Position | Socia/Asociada/Asociada |
Mediante Resolución de Superintendencia N° 120-2020-SUNAT, del 19 de julio de 2020, se modificó las fechas máximas para la presentación de las declaraciones informativas que contengan la información financiera correspondiente a los años 2018 y 2019, en el marco del intercambio automático de información a realizarse de acuerdo con lo acordado en tratados internacionales y en las decisiones de la Comisión de la Comunidad Andina.
A continuación, les comentamos los principales alcances:
* La declaración jurada informativa que contenga la información financiera del año 2019 se deberá presentar a la SUNAT según el siguiente cronograma:
Último dígito del RUC - Fecha de presentación
0,2,4,6 y 8 - 26 de agosto de 2020
1,3,5,7 y 9 - 27 de agosto de 2020
* Las fechas máximas para presentar la declaración Reporte Financiero-ECR correspondiente al año 2018 respecto de las cuentas preexistentes de alto valor de las personas naturales son las siguientes:
Último dígito del RUC - Fecha de presentación
0,2,4,6 y 8 - 26 de agosto de 2020
1,3,5,7 y 9 - 27 de agosto de 2020
Vigencia: La Resolución entrará en vigencia el 20 de julio de 2020.
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