Peru published Law No. 31940 in the Official Gazette on 22 November 2023, which provides for an extension of the deadlines for the submission of annual income tax returns and payment by individuals and micro and small enterprises to June of the year following the relevant tax year, except for micro and small enterprises that are part of an economic group. The standard return deadlines for individuals and for companies generally fall at the end of March or the beginning of April, with the exact date based on the last digit of a taxpayer's tax number (RUC).The extended deadlines based...