On 3 January 2023, the Peruvian tax authorities (SUNAT) issued Resolution No. 000001-2023/SUNAT in the Official Gazette extending the due date for monthly tax obligations of December 2022. Accordingly, SUNAT has extended the deadline to the following dates:
- The deadline is between 15 and 22 February 2023 for filing tax return and payment of taxes for the month December 2022 with the specific date based on the last digit of the taxpayer’s tax number (RUC), and 23 February 2023 for the taxpayers with ‘good taxpayer status’.
- The deadline is between 14 and 21 February 2023 for filing the sales and purchase electronic records with the specific date based on the last digit of the taxpayer’s tax number (RUC), and 22 February 2023 for the taxpayers with ‘good taxpayer status’.
The extension is applicable to the tax taxpayer periods from November 2021 to October 2022:
- companies with net income up to 1,700 Tax Units (UIT);
- natural persons who fall under the Unique Simplified Tax Regime (RUS Tax Regime);
- natural persons who have not generated business income or are not subject to the RUS Tax Regime;
- entities exempt from income tax.
