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Peru Provides Further Deadline Extensions for SMEs Due to COVID-19

07 April 2020

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Approved Changes

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Peru

Peru has published Resolution 065-2020/SUNAT of 30 March 2020 in the Official Gazette. The Resolution further extends certain deadlines that were previously extended by Resolution 055-2020/SUNAT of 16 March 2020 due to COVID-19. Resolution 065-2020/SUNAT includes the following extensions for monthly advance tax declaration and payments: For taxpayers with net income up to 2,300 tax units (UIT) in 2019, the deadline for the February advance tax declaration and payment is extended to between 4 June and 10 June 2020, depending on the last digit of the RUC number, or 11 June 2020 for those with good taxpayer status; For taxpayers...