On 24 March 2020, the Peruvian Tax Administration (SUNAT) has issued Resolution 061-2020/SUNAT on its website amending tax filing deadlines due to COVID-19 outbreak. SUNAT has extended the annual income tax filing and payment deadline for the 2019 tax year for the taxpayers with net income not more than 5,000 tax units in the fiscal year 2019.
The Resolution states that the 2019 annual income tax return deadline for individuals and corporate taxpayers whose net taxable income did not exceed 5,000 tax units is between 24 June 2020 and 8 July 2020 depending on the taxpayer’s identification number and 9 July 2020 for ‘good taxpayers’.
The Resolution is applicable as of 25 March 2020.