Opportunity for submitting a request for migration incentives

 

Once the applicant returns to Peru, he/she has four (04) months to submit a request for migration incentives taking into account that the qualification and assessment proceedings of the provided documentation and the issuance of a Resolution granting the tax benefit will take thirty (30) working days provided that all the required documentation is completed and no more information has been requested. See Annex N° 1.

The Resolution will expire within six (6) months from the date of notifying the Resolution of the National Deputy Superintendence of Customs, in which the request for migration incentives is accepted so goods have to arrive within the abovementioned deadline.

The request for obtaining tax benefits on household goods, machinery, equipment and motor vehicle shall be made in one application only and at the same moment. However those goods may be partially nationalized within six (6) months from the date of notifying the Resolution granting the benefit. Such request shall be submitted to SUNAT which is located on Av. Gamarra N° 680, Chucuito, Callao.

It is advisable to begin the proceedings for obtaining the benefits of the Migration Incentive Law before the shipment of goods to their destination for the purpose of avoiding costs of warehousing.       

 

Actualizado : 10.03.11