The tax authorities of Peru published Resolution No. 358-2015 in the Official Gazette on 30 December 2015. The Resolution establishes new filing conditions and requirements for the entities and individuals of the income tax return for tax year 2015.
According to the published Resolution, corporate and individual income tax returns will be due from 23 March 2016 to 8 April 2016, based on the taxpayer’s tax identification number or status.
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