The Peru tax authority (SUNAT) has issued Resolution No. 000016-2021/SUNAT, which extends the deadlines for certain taxpayers to submit declarations and payments for their monthly advance tax obligations for January 2021. This includes that the deadlines for January 2021 are extended to the deadlines for February, meaning that declarations and payment for January are due between 12 March and 19 March 2021, depending on the last digit of the RUC number, or 22 March 2021 for those with good taxpayer status. Deadlines for the filing of electronic accounting books and records for purchases and sales for January 2021 are similarly...