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Peru Publishes Resolution on 2021 Tax Year Return Filing Deadlines

27 January 2022

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Approved Changes

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Peru

The Peruvian government has published a copy of Resolution No. 000195-2021/SUNAT, which includes the filing deadlines for both individual and corporate tax returns in respect of the 2021 tax year. The deadlines are set from 25 March to 7 April 2022, with the exact date based on the last digit of a taxpayer's tax number (RUC). For taxpayers with good taxpayer status (Buenos Contribuyentes), the deadline is 8 April 2022. The Resolution also provides that the individual income tax form (Virtual Form No. 709) is available from 14 February 2022, and the corporate tax return form (Virtual Form no. 710)...