On 30 March 2020, the Peruvian Tax Administration (SUNAT) has published Resolution No. 065-2020/SUNAT in the Official Gazette modifying Resolution No. 055-2020/SUNAT. The Resolution facilitates compliance with tax obligations before the declaration of national emergency due to the outbreak of COVID-19. 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’.
- 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 3 June and 10 June 2020 according to the last digit of the RUC and 11 June 2020 for ‘good taxpayers’; and
- the expiration dates for the declaration and payment of monthly tax obligations for the period of April 2020 are extended to between 11 June and 18 June 2020 according to the last digit of the RUC and 19 June 2020 for ‘good taxpayers’.
- Taxpayers with net income between 2,300 and 5,000 tax units during 2019:
- the maximum delay of the books and records related to tax matters is until 4 June 2020;
- the deadline is extended until 15 May 2020 for filing affidavits and communications to SUNAT related to the Electronic Issuance System of Invoices corresponding to March and April; and
- the deadline is extended until 29 May 2020 for the annual return of operations with third.
The Resolution takes effect on 31 March 2020.
