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Peru Issues Resolution on 2020 Tax Year Return Filing

22 January 2021

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Approved Changes

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Peru

The Peru tax authority (SUNAT) has issued Resolution No. 000229 -2020/SUNAT, which includes the filing deadlines for both individual and corporate tax returns for the 2020 tax year. The deadlines are set from 25 March to 9 April 2021, with the exact date based on the last digit of a taxpayer's tax number (RUC). For taxpayers with good taxpayer status (Buenos Contribuyentes), the deadline is 12 April 2021. The Resolution also provides that the corporate tax return form (Virtual Form no. 710) is available from 2 January 2021 and the individual income tax form (Virtual Form No. 709) will be...