On 16 March 2020, the Peruvian Tax Administration (SUNAT) has issued Resolution 055-2020/SUNAT on its website regarding tax measures due to COVID-19 outbreak. Through the Resolution, SUNAT has extended the annual income tax filing and payment deadline for the 2019 tax year in response to COVID-19. This is applicable for the taxpayers with net income not more than 2,300 tax units during 2019. The extended deadlines are as follows:

  • Filing and payment of February income tax advance prepayments extended to between 2 April 2020 and 7 April 2020 for the taxpayers with the last digit of their tax identification number, and 8 April 2020 for ‘good taxpayer’;
  • The maximum delay of books and records related to tax matters and the maximum delay of books and/or records are extended until 1 April 2020;
  • The deadlines for sending the informative declarations and communications of the Electronic Emission System (SEE) until 15 April 2020; and
  • The annual declaration of operations with third parties (DAOT) is extended until 7 April 2020.

The Resolution is applicable as of 16 March 2020.