Peru has published Superintendency Resolution No. 000269-2023/SUNAT of 29 December 2023, which provides the filing deadlines for annual tax returns in respect of the 2023 tax year. This includes extended deadlines for the submission of annual income tax returns and payment by individuals and micro and small enterprises as provided for by Law No. 31940 (previous coverage). For the taxpayers within the scope of Law No. 31940, the deadlines are between 27 May and 10 June 2024, with the exact date based on the last digit of a taxpayer's tax number (RUC). For taxpayers with good taxpayer status (Buenos Contribuyentes)...