On 29 April 2020, the Peruvian tax authorities (SUNAT) issued Resolution No. 075-2020/SUNAT in the Official Gazette modifying previous Resolution No. 055-2020/SUNAT and 065-2020/SUNAT in response to COVID-19 pandemic. The Resolution further extends the deadline to certain taxpayers by previous resolutions. The Resolution extends the following deadlines:

Taxpayers with net income not more than 2,300 tax units during 2019:

  • the expiration dates for the declaration and payment of monthly tax obligations for the period of February 2020 are extended to between 4 June and 10 June 2020 according to the last digit of the RUC and 11 June 2020 for ‘good taxpayers’.
  • the deadlines for submitting information returns that originally were due from 16 March 2020 to 10 May 2020 are extended until 25 May 2020 through the electronic issuance system. The deadline was extended only until 15 May 2020 for returns due up to 30 April 2020 in the previous resolution;
  • the deadlines for submitting annual information returns on transactions with third parties that are extended until 29 May 2020(originally were due between 16 March 2020 and 10 May 2020)

Taxpayers with net income not more than 5,000 tax units during 2019:

  • the expiration dates for the declaration and payment of monthly tax obligations for the period of March 2020 are extended to between 12 June and 19 June 2020 according to the last digit of the RUC and 22 June 2020 for ‘good taxpayers’;
  • the expiration dates for the declaration and payment of monthly tax obligations for the period of April 2020 are extended to between 3 July and 10 July 2020 according to the last digit of the RUC and 13 July 2020 for ‘good taxpayers’;
  • the expiration dates for the declaration and payment of monthly tax obligations for the period of May 2020 are extended to between 14 July and 21 July 2020 according to the last digit of the RUC and 22 July 2020 for ‘good taxpayers’;
  • the expiration dates for the declaration and payment of monthly tax obligations for the period of June 2020 are extended to between 5 August and 12 August 2020 according to the last digit of the RUC and 13 August 2020 for ‘good taxpayers’;

Deadlines for filing electronic sales and purchase ledgers are postponed:

  • for the period of  March 2020, the deadlines are extended to dates between 11 June and 18 June 2020 and 19 June 2020 for ‘good taxpayers’;
  • for the period of  April 2020, the deadlines are extended to dates between 2 July and 10 July 2020 and 10 July 2020 for ‘good taxpayers’;
  • for the period of  May 2020, the deadlines are extended to dates between 13 July  and 20 July  2020 and 21 July 2020 for ‘good taxpayers’;
  • for the period of  June 2020, the deadlines are extended to dates between 4 August and 11 August 2020  and 12 August 2020 for ‘good taxpayers’;

Taxpayers with net income between 2,300 and 5,000 tax units during 2019:

  • the deadlines for submitting information returns that originally were due from 31 March 2020 to 10 May 2020 are extended until 25 May 2020 through the electronic issuance system. The deadline was extended only until 15 May 2020 for returns due up to 30 April 2020 in the previous resolution;
  • the deadlines for submitting information returns that originally were due from 31 March 2020 to 10 May 2020 are extended until 29 May 2020 through the electronic issuance system. The deadline extension applied only to returns due between 31 March and 30 April 2020 in previous.