The National Superintendency of Customs and Tax Administration (Sunat) has extended the deadline to April 2027 for taxpayers to improve their tax rating. This measure, formalized through Supreme Decree No. 055-2026-EF, expands the trial period of the Tax Compliance Profile system from eight to twelve ratings. The aim of this extension is to allow Sunat to make adjustments to the system and reduce potential errors in the assignment of ratings.
During this preliminary phase, taxpayers will be able to understand how they will be evaluated and what aspects they need to improve before the definitive implementation of the system, which will classify companies into five levels, from A to E, based on their tax compliance. Sofia Chirinos, a lawyer at Editorial Economy and Finance, emphasized that this extension aims to encourage voluntary compliance with tax obligations. Companies with a low rating will face increased scrutiny, while those with good performance will be able to access operational and tax benefits.
Although the current ratings are informational, they could influence the future when the system comes into effect. In this way, Sunat ensures that it has a more refined mechanism that will directly impact the obligations and benefits of taxpayers.
