Supreme Decree No. 320-2023-EF was published on 30 December 2023. It approves the regulations of Legislative Decree No. 1535, which provides a rating of the subjects that must comply with the obligations administered and/or collected by the National Superintendency of Tax Administration (SUNAT) according to their compliance profile. This decree also describes the effects of this rating.

The purpose of these regulations is to facilitate the implementation of the taxpayers' rating according to a compliance profile created by Legislative Decree No. 1535. As a reminder, the compliance profile is the rating assigned to taxpayers by SUNAT according to the following compliance levels:

  • Grade A: very high level of compliance.
  • Grade B: high level of compliance.
  • Grade C: medium level of compliance.
  • Grade D: low level of compliance.
  • Grade E: very low level of compliance

The regulations establish that the implementation of the compliance profile will be gradual, being applicable firstly to those taxpayers that generate third-category income in the evaluation period, regardless of whether they are exempt from income tax and regardless of the tax regime or the income tax rate applicable to them. The regulations add that the evaluation period is 12 months, which includes the 12 months prior to the month in which the taxpayer is informed of the compliance profile that would correspond to them.

The regulations establish the factors to assign the compliance profile and introduce additional factors for business collaboration contracts.


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