Peru has published Resolution 065-2020/SUNAT of 30 March 2020 in the Official Gazette. The Resolution further extends certain deadlines that were previously extended by Resolution 055-2020/SUNAT of 16 March 2020 due to COVID-19. Resolution 065-2020/SUNAT includes the following extensions for monthly advance tax declaration and payments:

• For taxpayers with net income up to 2,300 tax units (UIT…