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Peru Provides Further Deadline Extensions Due to COVID-19

12 May 2020

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Approved Changes

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Peru

The Peru tax authority (SUNAT) has published Resolution 075-2020/SUNAT of 29 April 2020, which further modifies the deadline extensions provided by Resolutions 055-2020/SUNAT and 065-2020/SUNAT due to COVID-19. Resolution 075-2020/SUNAT provides 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 (unchanged from prior extension); For taxpayers with...