Peru Provides Further Deadline Extensions Due to COVID-19

The Peruvian tax authority (SUNAT) has published Resolution 099-2020/SUNAT of 29 May 2020, which further modifies the deadline extensions provided by Resolutions 055-2020/SUNAT and 065-2020/SUNAT due to COVID-19.

Resolution 099-2020/SUNAT provides the following for annual returns:

• for taxpayers with net income up to 5,000 tax units (UIT) in 2019 that are classified as main taxpayers (principales contribuyentes), the deadline for the annual tax return (declaration) and regularization paymen…