Peru Extends Local File Deadline for 2025 Tax Year

Peru published Resolution No. 000113-2026/SUNAT in the Official Gazette on 14 June 2026, which provides an exceptional extension of the deadline to file the Local File (Report), Virtual Form No. 3560, for the 2025 tax year. The standard deadline for the Local file is the deadline for the monthly advance tax payment corresponding to the month of May following the year (in June), with the exact date based on the last digit of a taxpayer's tax number (RUC). For the 2025 tax year, an extension h…