The Peruvian tax authority (SUNAT) has published Resolution 099-2020/SUNAT of 29 May 2020, which further modifies the deadline extensions provided by Resolutions 055-2020/SUNAT and 065-2020/SUNAT due to COVID-19.

Resolution 099-2020/SUNAT provides the following for annual returns:

• for taxpayers with net income up to 5,000 tax units (UIT) in 2019 that are classified as main taxpayers (princip…