Peru's National Superintendency of Customs and Tax Administration (SUNAT) has just published the Mutual Agreement Procedure (MAP) Guide - Version 2.0, available in full in Spanish and English. This update strengthens legal certainty for Peruvian companies with international operations and sets out more clearly the rules of the game for resolving tax disputes between countries.
At CBA we present a complete summary of this guide so that you and your team can make the most of it.
📄 Download the official guide: Mutual Agreement Procedure (MAP) Guide - Version 2.0
What is the Mutual Agreement Procedure (MAP)?
The MAP is a dispute resolution mechanism provided for in the Double Taxation Agreements (DTAs) signed by Peru. It allows a person or company that considers it is being subject to taxation not in accordance with a DTA to turn to the Competent Authority of its country of residence to seek a solution.
Put simply: if you operate abroad and believe you are paying more tax than international treaties allow, the MAP is your tool to claim that relief.
Peru has DTAs in force with the following nine countries:
- Republic of Chile
- Government of Canada
- Federative Republic of Brazil
- United Mexican States
- Republic of Korea
- Swiss Confederation
- Portuguese Republic
- Japan
- United Kingdom of Great Britain and Northern Ireland
Who is Peru's Competent Authority?
Through Ministerial Resolution No. 383-2021-EF/10, the National Superintendent of SUNAT was designated as the authorized representative of the Minister of Economy and Finance to act as Peru's Competent Authority (PCA) under the DTAs.
The unit in charge of evaluating and processing MAP cases is the Division of Negotiation and Mutual Administrative Assistance in Tax Matters (DNAAMMT), part of the International Taxation Management within the National Directorate of Strategies and Risks (INER).
To contact the MAP team directly, you can write to: map-peru@sunat.gob.pe
On what matters can a MAP be requested?
The most frequent cases that can be submitted to this procedure include:
- Tax residence conflicts between two countries
- Withholding taxes applied to income such as dividends, interest or royalties
- Determination of a permanent establishment abroad
- Transfer pricing adjustments between related companies
MAP modalities: unilateral or bilateral
The MAP can be resolved in two ways:
Unilateral: The PCA evaluates the case and, if it considers it can resolve it on its own, issues a decision without involving the other State. It notifies its decision to the contracting State, but the agreement is reached internally.
Bilateral: When the PCA cannot resolve the case alone, it communicates it to the Competent Authority of the other State (CAOS), starting a negotiation phase between both parties. The outcome may be an agreement with full or partial relief from double taxation, or no agreement. In cases involving more than two countries, a multilateral MAP may be carried out.
How to submit a MAP request
The request must be filed with the Competent Authority of the State where the taxpayer resides. If you reside in Peru, you must apply to SUNAT. The guide recommends including the following information:
- Applicant details: Name, RUC (taxpayer ID), tax address, email, telephone and signature.
- Grounds for the case: The DTA articles you consider to have been breached, the relevant facts, the tax periods and amounts involved, and the legal analysis of the situation.
- Status of remedies: Information on any claim, appeal or court proceeding initiated in Peru or abroad on the same matter.
- Parallel requests: A copy of the request filed with the other State's Competent Authority by the related party, where applicable.
- Additional documentation: Any other information the authority may require.
If any document is in a language other than Spanish, you may attach an unofficial translation.
All information submitted in the MAP is protected by the confidentiality clauses of the respective DTA.
Deadlines for filing the request
Deadlines vary depending on the applicable DTA:
- 3 years from the first notification of the measure: applies to the DTAs with Mexico, Korea, Portugal, Switzerland, Japan, the United Kingdom and Colombia.
- 2 years (replaced by 3 years as of January 1, 2026 under the MLI): DTA with Canada.
- According to domestic legislation: DTA with Brazil.
- No set deadline: DTA with Chile (although the MLI may change this).
No deadline applies when the taxation not in accordance with the DTA arises from administrative acts of a general nature.
Reasons a MAP may not be accepted
A request may be rejected when:
- There is no DTA applicable between the countries involved.
- The request was filed after the established deadline.
- The matter is not a disagreement over the application of the DTA.
- The request covers fiscal years prior to the DTA's entry into force.
- The taxes involved are not within the scope of the DTA.
MAP and court proceedings in Peru: a key new feature of Version 2.0
One of the main new features of this update is the express regulation of the interaction between the MAP and contentious-administrative proceedings before the courts.
The guide establishes that:
- Access to the MAP is not conditional on first exhausting domestic remedies.
- The MAP may be processed in parallel with tax claims or appeals.
- However, under Article 139 of the Political Constitution of Peru, the PCA cannot take up the MAP while court proceedings are pending on the same matter.
- If the taxpayer withdraws from the court proceedings and the Judiciary accepts the withdrawal, the PCA may resume the substantive MAP discussions.
- If the court proceedings end with a final judgment, the PCA is bound by that result and only the other State's Competent Authority may grant additional relief.
This clarification is essential for anyone with ongoing international tax disputes.
Interest and penalties: what happens to them?
If the MAP agreement or decision involves adjustments to the tax obligation, interest and administrative penalties directly related to the resolved matter may also be reduced.
Bilateral Advance Pricing Agreements (BAPA)
Within the MAP framework, SUNAT may also enter into Bilateral Advance Pricing Agreements (BAPA) with the competent authorities of countries with which Peru has a DTA in force. These agreements may have retroactive effect (roll-back) on previous fiscal years, provided that:
- The facts and circumstances are equivalent to those covered by the agreement.
- SUNAT's right to determine the tax obligation has not become time-barred.
- No assessment for transfer pricing on the same transactions has previously been notified.
What should your company do?
If your company carries out transactions with related parties abroad, has establishments in other countries or earns income taxed in jurisdictions with which Peru has a DTA, we recommend:
- Reviewing whether your international operations are being taxed in accordance with the applicable DTAs.
- Assessing whether there are double taxation contingencies that warrant initiating a MAP.
- Checking the filing deadlines for the contracting country involved.
- Seeking specialized advice before initiating any procedure of this kind.
At CBA we have experience in international taxation and can support you in assessing your situation and preparing the documentation required for a MAP.
Source: SUNAT – Mutual Agreement Procedure (MAP) Guide, Version 2.0, 2026. For more information, visit SUNAT's dedicated site for non-residents.
📄 Access the full document: Mutual Agreement Procedure (MAP) Guide - Version 2.0