Peru's Ministry of Finance has published Supreme Decree No. 144-2021-EF, which was originally published in the Official Gazette on 12 June 2021 and entered into force on 13 June. The Supreme Decree provides an exception for certain taxpayers to take advantage of the tax payment deferral regime introduced by Legislative Decree No. 1487 of 9 May 2020 in response to COVID-19. In particular, the Supreme Decree provides an extension to apply for the regime for taxpayers that applied for and failed to comply with the original conditions of the deferral regime, including failure to pay deferred debt in full by...