Peru has published Resolution No. 000251-2022/SUNAT in the Official Gazette, which provides for the establishment of an online tax payment service for unregistered taxpayers ("Pagos sin Clave SOL"). Among others, the service may be used for the payment of income tax corresponding to:

• Peruvian-source income of non-residents not subject to withholding;
• Peruvian-source income of non-residents su…