Peru has published Resolution No. 000070-2021/SUNAT of 14 May 2021 in the Official Gazette. The resolution establishes the form (Virtual Form No. 1706) and procedures for the tax payment deferral/installment scheme that was introduced for the tourism sector by Law 31103. As previously reported, the scheme allows tourism service providers to defer the payment of outstanding tax debts, with payments made in 12 or 36 monthly installments, subject to certain conditions. Requests for the scheme may be made from the date of the resolution's entry into force (17 May 2021) until 30 June 2021, unless extended further by a supreme...