Peru has published Resolution No. 011-2020-SUNAT/700000 of 30 June 2020 in the Official Gazette The Resolution provides for an extension of discretionary tax penalty relief in relation to the extension of the state of emergency for COVID-19 from 1 July to 31 July 2020 by Supreme Decree No. 116-2020-PCM, including quarantine measures. The tax authority (SUNAT) was authorized to provide discretionary penalty relief by Resolution No. 008-2020-SUNAT/700000 in March 2020. Under the new Resolution, this applies in general from 16 March to 30 June 2020, while SUNAT is authorized to provide penalty relief from 1 July to 31 July 2020...