The Peruvian tax authority (SUNAT) has published Resolution 099-2020/SUNAT of 29 May 2020, which further modifies the deadline extensions provided by Resolutions 055-2020/SUNAT and 065-2020/SUNAT due to COVID-19. Resolution 099-2020/SUNAT provides the following for annual returns: for taxpayers with net income up to 5,000 tax units (UIT) in 2019 that are classified as main taxpayers (principales contribuyentes), the deadline for the annual tax return (declaration) and regularization payment for 2019 is extended to between 24 June and 8 July 2020, depending on the last digit of the RUC number, or 9 July 2020 for those with good taxpayer status. for...