ADDENDUM TO THE CONVENTION BETWEEN THE GOVERNMENTS OF THE REPUBLICS OF

PERU AND THE REPUBLIC OF ECUADOR TO THE COOPERATION BETWEEN TAX

ADMINISTRATIONS
On March 9th 2002, in Lima, the Government of the Republic of Peru through of the Ministry
of Foreign Affairs and the National Deputy Superintendent of the National Superintendency of
Tax Administration (SUNAT in Spanish) and the Government of the Republic of Ecuador
through of the Ministry of Foreign Affairs and the General Manager of the Internal Revenue
Service (IRS) of Ecuador stated a Convention to the Cooperation between Tax Administrations
hereinafter THE CONVENTION.
Article N 3 from the aforementioned instrument, notes about the Mutual Assistance
Procedures that the competent authorities of the Contracting States will agree to make in
practice a program designated to achieve the objective of which convention.
On the other hand, Article N 6 states that THE CONVENTION may be modified or amended
through agreements between the Contracting States.
The National Superintendent of the National Superintendency of Tax Administration (SUNAT)
of Peru and the General Manager of the Internal Revenue Services (IRS) of Ecuador
hereinafter the COMPETENT AUTHORITIES have the common interest to develop
collaborative actions in the fiscal area and enabling the best usage of IT tools, together with
the continuous exchange data management processes improving the effective implementation
to its constant improvement, with the common objective of improving the effective
implementation of its tax systems and to avoid the maneuvers of evasion and avoidance
fiscals.
On the basis of what was stated, the Government of the Republic of Peru and the Government
of the Republic of Ecuador, they have considered agreeing the following Addendum to the
Convention of Cooperation stated on March 9th 2002:
Article 1. OBJECTIVE
The COMPETENT AUTHORITIES are committed to a mutual cooperation in the fiscal and tax
area, promoting the reciprocal knowledge of tax legislation, methods of tax control, the rising
of tax culture and awareness and basics processes management and policies applied in the
fight against fiscal evasion and avoidances.
Article 2. PARTNERSHIP COMMITMENTS
With the perspective of which cooperation, the COMPETENT AUTHORITIES are committed to
collaborate to:
I.
II.

III.
IV.

Coordinating efforts, experiences and solutions concerning to the implementation of

the fiscal legislation;
Promote a policy of mutual exchange of knowledge in the training area, technical
training, making of internships, exchange of programs, courses, initiatives, experiences
and investigation in the fiscal and tax field stating procedures to those effects;
Support the experience exchange in terms of human resources, specialized tax
training, and the tax culture and awareness;
State a fluent exchange of information concerning to tax aspects of taxpayer, in the
area of process of control, in accordance with the Article N 4 of this Addendum.

Article 3. ISSUES OF EXCHANGE OF KNOWLEDGE AND EXPERIENCES

Issues to be considered in exchanging of knowledge and experiences are the followings:
I.
II.
III.
IV.
V.
VI.
VII.
VIII.

System and procedures to fight the evasion and avoidance fiscal.

Audit techniques.
International taxation.
Effective collection of delinquent debts.
Policies of human resources and training of the staff in the service of Tax
Administration.
Economies, Policies and Tributaries Studies.
Rising of tax culture and awareness.
Others issues that the COMPETENT AUTHORITIES might to agree and consider
important to the achievement of the objectives of THE CONVENTION.

All the products obtained as a result of this Addendum to THE CONVENTION will be common
property of both Institutions, which can be used by them in a future in those projects or
implementations they consider convenient.
Article 4. OF INFORMATION EXCHANGE
1. Exchange Object
The COMPETENT AUTHORITIES, in the context of this Agreement, will exchange
information to manage and enforce their national laws related to the taxes managed,
including the information to:
a) The assessment of liquidation and collection of those taxes, as well as, if it
corresponds, the assessment of the variations in the patrimony, consumption or
disposal of assets.
b) The collection and execution of tax credits.
c) The investigation or persecution of presumed tax offenses and infractions to the
tributaries regulations and laws.
2. Usual or Automatic Information
The COMPETENT AUTHORITIES will transmit information to each other in usual or
automatic way about:
a) Operations and/or income taxable, non-taxable or exempt, made or obtained in
territory of the COMPETENT AUTHORITIES States, concerning people and tributes
stated in this agreement.
b) General information about forms of economic activities.
c) Information in terms of appropriate value to determine the truthfulness or exactly
of the same.
d) Any other kind of information they agree.
3. Spontaneous Information
The COMPETENT AUTHORITIES will transmit information each other in spontaneous
way, whenever in the course of their own activities, the knowledge of one of them has
finished, information that could be relevant and with considerable influence to the
achievement aforementioned purposes in number 1 of this Article. The relevant
information and of considerable influence will be transmitted by electronic means
unless request otherwise by the soliciting COMPETENT AUTHORITY.

4. Specific Information
The needed COMPETENT AUTHORITY will make easier information, prior specific
request of the soliciting COMPETENT AUTHORITY, to the aforementioned purposes in
number 1 of this Article. When the information obtained in the files of the needed
COMPETENT AUTHORITY is not enough to comply with the request, which Authority
will take the measures allowed by its own legislation, including the nature coercive
ones, to make easier to the soliciting Authority the information solicited, such as:
a) To examine books, documents, records or another kind of tangible assets that may
be pertinent or essential to the investigation;
b) To inquire to each person having knowledge or being in possession, safekeeping or
control of information that may be pertinent or essential to the investigation;
c) To lead according with its own legislation each person having knowledge or being
in possession, safekeeping or control of information that may be pertinent or
essential to the investigation, on date and place fixed, to pay attention and show
books, documents, records or another kind of tangibles assets.
When COMPETENT AUTHORITY request information in accordance with the provisions
stated in this number, the needed COMPETENT AUTHORITY will pay the same
attention in it as he do it to tributes of his interest.
5. Proceedings
The COMPETENT AUTHORITIES will determine the kind of usual or automatically
information which will be exchange, as well as the form and the proceedings which will
be applied to carry out the information exchanges those numbers 2, 3 and 4 of this
Article refers.
6. Limiting the information transmission
Under no circumstances, the provisions of the numbers 1 of this Article can be
understood in the sense of forcing to THE COMPETENT AUTHORITIES to:
i. Make easier information whose disclosure would be contrary to public order;
ii. Adopt administrative measures contraries to the legislation or administrative
practice of the State of the soliciting or needed COMPETENT AUTHORITIES;
iii. Provide information which may not be obtained about the basis of the legislation of
the own State or in the execution of its normal administrative practice or of the
related ones to the another COMPETENT AUTHORITY, and
iv. Make easier information requested by the soliciting COMPETENT AUTHORITY to
manage or apply a provision of the tax law of the State of the soliciting COMPETENT
AUTHORITY or a requirement related to which provision, that differentiates against
a national of the State of the soliciting COMPETENT AUTHORITY.
7. Standards to execute a request
Except as provided in the numbers 5 of this Article, the provisions of the previous
numbers will be interpreted in the sense enforcing to a COMPETENT AUTHORITY, the
obligation of using all the legal means and displaying their best efforts to execute a
request. The needed COMPETENT AUTHORITY will act with the greatest diligence, the
answer will not exceed a term of six months since the date on which the request is
received in the case of specific information, which can be extended, by another two
additional months at the request of the needed COMPETENT AUTHORITY, in respect of
the difficulty involving the realization of needed diligence.

In the event of compliance impossibility of the period to the answer or of the difficulty
to obtain the information, the needed COMPETENT AUTHORITY must report it to the
soliciting COMPETENT AUTHORITY, indicating the opportunity when the answer could
be sent or the nature of obstacles, as appropriate.
The needed COMPETENT AUTHORITY, when it was not the better organism to the
request compliance, it will remit the request to the appropriate organism without
delay and report to the needed COMPETENT AUTHORITY about it.
8. Use of information received
All information received by a COMPETENT AUTHORITY shall be considered secret, as
well as the information obtained by virtue of the national laws of the State of such
Authority, or according to the confidentiality conditions applicable in the jurisdiction of
the State that supplied it; if such conditions are more restrictive. It will only be
revealed to people or authorities of the State of the requesting COMPETENT
AUTHORITY, including judicial and administrative bodies, and to the Government
Attorney Generals Office when it investigates facts constituting a crime, involved in
the determination, liquidation, collection and administration of taxes subject of this
Agreement, in the collection of tax credits derived from such taxes, in the application
of the tax laws, in the investigation of tax crimes or in the resolution of the
administrative resources related to such taxes, as well as in the supervision of all of the
above mentioned. Such people or authorities shall use the information for tax
purposes only and shall be able to reveal it in public judicial processes in courts or in
court orders of the requesting State, related to those matters.
9. Legal validity of the information received
The information received by the requesting COMPETENT AUTHORITY shall be
considered valid provided that such information has been issued by the required
COMPETENT AUTHORITY.
Article 5.- For the purposes of this Addendum, the COMPETENT AUTHORITIES are committed,
within their competences and according to the respective internal regulations, to:
I.

II.

III.

Appoint representatives within their own structures to be points of reference and

permanent contact, to define and coordinate the modes of operation for the
execution of this Addendum.
Send officials specialized in the matters of mutual interest, to give speeches,
contribute in investigations and give technical-legal assistance, previous determination
of the topics to develop.
Develop internships and working visits by officials to obtain tax, technological and legal
knowledge, as well as to know about staff training and formation on tax culture and
awareness, of interest of each Tax Administration.

Article 6.- The cooperation requirements, in accordance with this Addendum, shall be
expressed in writing directly between the officials appointed as representatives by the
COMPETENT AUTHORITIES. The information useful for the execution of the cooperation
requirements shall be attached to such request.
Article 7.- THE COMPETENT AUTHORITIES by common agreement shall be able to make
additions and modifications to this Addendum, according to the cooperation needs and if
required by the experience.

Article 8.- THE COMPETENT AUTHORITIES, in the established cooperation area, shall keep on
reserve the information provided between the Tax Administrations, in order to preserve the
effectiveness of the tax policy to keep the fight against the tax evasion and avoidance,
according to their respective internal legislations, based on the provisions of paragraph two,
number 3.1, Article 3 of THE CONVENTION.
Article 9.- THE COMPETENT AUTHORITIES shall constantly follow the development of the
cooperation agreed through this instrument and of the integral results of the experiences
gained, in order to improve this cooperation and to elaborate, if necessary, additions or
modifications to this Addendum. For such effect, the officials appointed as representatives
shall make annual assessments, according to the objective of this Addendum and whose
results shall be communicated to THE COMPETENT AUTHORITIES.
Article 10.- Each of the COMPETENT AUTHORITIES shall assume the costs for the
implementation and operation originated from this Addendum, without prejudice of other
financing sources to which each of them could have access to independently.
Article 11 .- This Addendum shall remain in force while any of the States terminates it, in
accordance with the provisions of numbers 6.2 and 6.3, Article 6 of THE CONVENTION.
Article 12.- In case that controversies, difficulties or doubts are presented in the application
of this Addendum, THE COMPETENT AUTHORITIES shall try to resolve them by mutual
agreement, for which they can communicate directly to each other in order to arrive to an
agreement and to achieve a complete and appropriate compliance of the provisions of this
instrument.
Article 13.- The provisions of this Addendum shall be applied without prejudice of what is
stated in THE CONVENTION and of what is established in other conventions, which have been
signed or will be signed between such States.
Article 14.- To add to letter i), subsection a), number 2.1 of Article 2 of THE CONVENTION the
following:
and in the case of the Republic of Ecuador, the General Manager of the Internal Revenue
Service
The Government of the Republic of Peru and the Government of the Republic of Ecuador ratify
the validity of the Convention signed on March 9th, 2002. With respect of all what is not
mentioned in this Addendum, the competent authorities shall be subject to the clauses
contained in the main Convention.
Signed in Piura, Peru, on October 22nd, 2009, in two original copies, both of which are
authentic.
(Illegible signature)

(Illegible signature)

Jos Antonio Garca Belaunde

Fander Falcon Bentez

Minister of Foreign Affairs of Peru

Minister of Foreign Affairs, Commerce and

Integration of Ecuador

THE TREATIES DIRECTOR OF THE

MINISTRY OF FOREIGN AFFAIRS

CERTIFIES:
That this is a true copy of the original
document recorded on File
B-3524, consisting of 06 pages, which is kept
on the archives of this Direction
Lima, October 28th, 2009
(Illegible signature and seal)
EUGENIO F. MAURY PARRA
Minister Counselor
Treaties Director