Peru Provides Certain Deadline Extensions for COVID-19

The Peru tax authority (SUNAT) has issued Resolution 055-2020/SUNAT of 16 March 2020, which includes certain deadline extensions in response to the COVID-19 pandemic. The extensions apply for taxpayers with net income up to 2,300 tax units (UIT) in 2019 and include:

• An extension of the deadline for the February advance tax declaration and payment to between 2 and 7 April 2020, depending on the last digit of the RUC number, or 8 April 2020 for those with good taxpayer status (applies for tax…