On 29 May 2020, the Peruvian tax authorities (SUNAT) issued Resolution No. 099-2020/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 5,000 tax units (designated as main taxpayers) during 2019:
    • the expiration dates for the declaration and payment of tax obligations for 2019 are extended to between 24 June and 8 July 2020 according to the last digit of the RUC, and 9 July  2020 for ‘good taxpayers’.
  • Taxpayers with net income not more than 5,000 tax units (other than main taxpayers) during 2019:
    • the expiration dates for the declaration and payment of tax obligations for 2019 are extended to between 21 July and 6 August 2020 according to the last digit of the RUC, and 7 August  2020 for ‘good taxpayers’.
  • Taxpayers with net income not more than 2,300 tax units during 2019, advance tax declaration and payment of February 2020 has been extended to between 2 July and 8 July 2020 according to the last digit of the RUC, and 9 July  2020 for ‘good taxpayers’.
  • Taxpayers with net income not more than 5,000 tax units during 2019, monthly advance tax declaration and payment schedule are as follows:
    • March 2020: between 10 July and 17 July 2020 according to the last digit of the RUC, and 20 July 2020 for ‘good taxpayers’;
    • April 2020: between 5 August and 12 August 2020 according to the last digit of the RUC, and 13 August 2020 for ‘good taxpayers’;
    • May 2020: between 14 August and 21 August 2020 according to the last digit of the RUC, and 24 August 2020 for ‘good taxpayers’;
    • June 2020: between 3 September and 10 September 2020 according to the last digit of the RUC, and 11 September 2020 for ‘good taxpayers’;
    • July 2020: between 14 September and 21 September 2020 according to the last digit of the RUC, and 22 September 2020 for ‘good taxpayers’;
    • August 2020: between 5 October and 14 October 2020 according to the last digit of the RUC, and 15 October 2020 for ‘good taxpayers’.

Moreover, the Resolution also clarifies schedules of maximum dates of delay of the records of sales and income and purchases kept electronically for 2020 modifying Resolution No. 269-2019/SUNAT.