In accordance with the provisions of the DTA signed by Peru, the request for the MAP must be submitted to the CA of the State where the taxpayer resides, so the Peruvian taxpayer must contact the PCA of the MAP.
3.6.1. Considerations for submitting the request
The taxpayer will consider submitting the following information suggested in the guidance on information and documentation to be submitted with a MAP application developed by OECD:
Identification data of the taxpayer submitting the request and, if applicable, of its legal representative (name and/or corporate name and/or denomination; tax domicile; e-mail; landline and/or phone number; among others); date of the request; and signature of the taxpayer requesting the PAM and/or its legal representative.
The specific article(s) of the DTA that it considers is not being properly applied or interpreted by one or both Contracting States; all relevant facts of the case, including any information and/or documentation supporting such facts, the tax period(s) involved, amounts involved, identification of the related parties to the disputed transaction(s), date of notification of the administrative acts in dispute, if applicable; analysis of the dispute submitted to PAM including its approach to the application and/or interpretation of the specific article(s) of the DTA; and documentation supporting such analysis.
If documentation is submitted in a language other than Spanish, it must be accompanied by an unofficial translation into Spanish.
Information on complaints, administrative or judicial appeals filed by the taxpayer or related parties, if applicable, on the subject matter of the controversy submitted to the MAP, as well as any administrative and/or judicial resolution.
Copy of the MAP application submitted with the CA of the other Contracting State by the related party of the Peruvian taxpayer, with respect to the same subject matter submitted to MAP before the PCA, including all documentation submitted, if applicable.
Any other information and/or documentation required by the CA in a complete and timely manner.
For any communication and/or coordination with the team of the National Intendance of Strategies and Risks, in charge of the MAP function, please contact the e-mail: map-peru@sunat.gob.pe.
3.6.2. Period for submission of the application
In the case of the DTA signed with the United Mexican States, Republic of Korea, Portuguese Republic, Swiss Confederation, Republic of Japan and Republic of Colombia, the request must be submitted within three (3) years after the first notification of the measure that implies a taxation not in conformity with the provisions of the DTA.
In the case of the DTA signed with Canada, a period of two (2) years following the first notification of the measure involving an imposition not in conformity with the provisions of the DTA is established for the filing of the MAP application.
On the other hand, in the DTA signed with the Federative Republic of Brazil, the PAM application must be submitted in accordance with the periods established in the respective domestic legislation, and the DTA signed with the Republic of Chile does not establish a period for submitting the PAM application to the CA.
It is worth mentioning that when the “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” (Multilateral Convention or MLI) enters into force and becomes applicable, some of the DTA signed by Peru will modify their provisions related to the MAP, particularly the one related to the period for submitting the MAP application.
Finally, this time limit will not be applicable in the case of a MAP request of general scope, i.e., when the taxation not in accordance with the DTA is derived from administrative acts of a general nature or acts of general application.
3.6.3. Reasons for non-acceptance of the request
The MAP request will not be accepted, among others, for the following reasons:
When there is no applicable DTA.
When the request has been submitted after the period established in the DTA, if applicable.
When the matter submitted to the MAP does not correspond to a discrepancy in the application of the provisions of the DTA.