Peru has issued Superintendency Resolution No. 000304-2024/SUNAT on 30 December 2024, outlining the filing deadlines for annual tax returns for the 2024 tax year.
For taxpayers covered by Law No. 31940, the filing deadlines range from May 26 to June 6, 2025, with the specific date determined by the last digit of the taxpayer’s tax number (RUC). Taxpayers with good taxpayer status and those not required to register for an RUC have a deadline of 9 June 2025.
For other taxpayers not subject to Law No. 31940, the general deadlines are from 26 March to 8 April 2025, again based on the last digit of the taxpayer’s RUC. Taxpayers with good taxpayer status and those not required to register for an RUC must file by 9 April 2025.
The Superintendency Resolution was published in the Official Gazette on 31 December 2024, and came into effect on the day following its publication.
Earlier, Peru published Law No. 31940 in the Official Gazette on 22 November 2023, which provided for an extension of the deadlines for the submission of annual income tax returns and payment by individuals and micro and small enterprises.
