On 22 November 2023, Peru published Law No. 31940 in the Official Gazette extending the deadlines for annual income tax returns and payments for individuals and small enterprises until June of the following tax year. The standard deadlines, typically at the end of March or early April, are extended for those not part of an economic group. The specific extended deadlines will be determined by the Peruvian tax authority (SUNAT). Additionally, the law allows SUNAT to provide tax incentives through a resolution for individuals and small enterprises adhering to the standard deadlines.