Peru has published Law 31103 and Supreme Decree 432-2020-EF, which provide for the introduction of new tax measures to support the tourism industry in light of COVID-19. One of the main measures is a tax payment deferral/installment scheme. The scheme allows tourism service providers to defer the payment of outstanding tax debts, with payments made in 12 or 36 monthly installments, provided that the taxpayer's net income did not exceed 2,300 tax units (UIT) in 2019 and certain other conditions are met. The scheme is available in respect of taxes collected by the tax administration, including healthcare contributions and customs...