On August 21, 2025, representatives of the CIAT Executive Secretariat met with the Superintendent of SUNAT (National Superintendency of Customs and Tax Administration) of Peru, Mrs. Marilú Haydee Llerena Aybar, and her management team, to review the progress and impact of three strategic projects developed with technical support from CIAT and funding from the Swiss Cooperation (SECO). These projects consist of:

• Establish disclosure rules for the control of tax planning, inspired by Action 12 of the OECD BEPS Action Plan.

• Adopt control mechanisms on intangibles based on Action 8 of the OECD BEPS Action Plan.

• Strengthen compliance risk management for individuals to ensure fair and equitable taxation.:

Thanks to the knowledge generated and the sustained effort of SUNAT, concrete results have been achieved.

Thus, the development of the BEPS Plan has contributed to the publication of the Catalog of High Tax Risk Schemes which, in its third version, presents 24 schemes, allowing taxpayers and tax advisors to transparently know SUNAT’s position regarding tax planning that could lead to an incorrect determination of the tax liability or the obtaining of undue tax advantages.

In the case of compliance risk management for individuals, this year, the annual income tax regularization collection from individuals exceeded 934 million soles, with an increase of 39.7% over the previous year. This result reflects the positive impact of the technical assistance and the preventive approach applied to the individuals identified as being of tax interest, to whom the Preventive Campaign was addressed at the end of March to provide them, in advance, with the necessary assistance and guidance for such compliance, achieving the following results

• 25% increase in the filing of the annual income tax return.

• 31% increase in declared income.

• 52% increase in reported income tax liability.

• 55% increase in payments made for the annual income tax regularization.

• Increase of 80% in the payments made for the annual income tax regularization for the segment of taxpayers reached by the automatic exchange of financial information (CRS).

In the coming years, as a result of the implementation of preventive approaches based on new legal and administrative developments, additional significant impacts on the compliance of companies and individuals are expected to be achieved.

In order to present the work conducted, the achievements attained and explore opportunities to ensure the sustainability of the projects described above, the CIAT and SUNAT delegations visited the SECO Office in Peru, meeting with Ms. Jenny Valencia, National Officer of SECO’s Economic Development Cooperation Program.

The CIAT Executive Secretariat thanks the Swiss Cooperation (SECO) for its support in strengthening SUNAT and congratulates SUNAT for its ability to capitalize on the technical knowledge provided and translate it into relevant institutional results.

Mr. Gonzalo Arias, CIAT Director of International Cooperation and Taxation; Ms. Mónica Alonso, CIAT International Cooperation Manager ; Ms. Jenny Valencia, National Officer of SECO’s Economic Development Cooperation Program; Mr. Carlos Octavio Rojas Chávez, National Intendant of Strategy and Risks of SUNAT ; Mr. Mariano Rojo Pérez, Head of the Spanish Mission to CIAT.

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