The Peru tax authority (SUNAT) has published Resolution 075-2020/SUNAT of 29 April 2020, which further modifies the deadline extensions provided by Resolutions 055-2020/SUNAT and 065-2020/SUNAT due to COVID-19. Resolution 075-2020/SUNAT provides the following extensions for monthly advance tax declaration and payments:

• For taxpayers with net income up to 2,300 tax units (UIT) in 2019, the dea…