Peru has published Legislative Decree No. 1535, which establishes a new system for the creation of compliance profiles that are assigned to taxpayers in relation to compliance with tax, customs, and non-tax obligations administered and/or collected by the Peru tax authority (SUNAT). The compliance profile is a rating assigned by SUNAT to taxpayers considering different factors (variables), with each factor weighted differently in calculating the compliance rating. Factors include compliance/non-compliance with obligations, accusations of tax/customs crimes or criminal proceedings, convictions of crimes, ownership by shareholders that own other companies with low compliance ratings, and others. Where a taxpayer has a high compliance rating, this is to be considered in granting certain benefits, such as benefits in relation to the deadlines for handling refund requests, the obligation to present guarantees, the deadlines for the presentation of declarations (returns) or for the payment of taxes, etc.

In addition to establishing the new compliance profile system, Legislative Decree No. 1535 repeals Legislative Decree No. 912, which created the regime for taxpayers with good taxpayer status (Buenos Contribuyentes). With the repeal, transitional provisions are included to provide that taxpayers granted good taxpayer status up to the day before Legislative Decree No. 1535 entered into force will continue to be eligible for the beneficial treatment granted for good taxpayers, such as extended tax deadlines, among other things. Such treatment will continue to apply until the taxpayer is assigned a compliance rating under the new system.

Legislative Decree No. 1535 entered into force on 20 March 2022.