We remind you that the fourth installment of the income tax advance payment must be paid in October 2019:
Companies, undivided estates, individuals and companies with contracts for the exploration and exploitation of oil and gas, who have determined an advance payable for the 2019 fiscal year in their 2018 return, must pay the fourth installment in October.
Please remember that Decree 806 amended the method of paying the income tax advance payment, and it must be paid in five equal installments in July, August, September, October
and November on the dates corresponding to the 9th digit of the taxpayer number (RUC) or citizen ID card number[1].
[1] https://www.pbplaw.com/es/se-reforma-la-fecha-de-pago-del-anticipo-del-impuesto-a-la-renta/
Editorial Board
