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Peru Provides Income Tax Return and Payment Deadline Extension and Penalty Relief in Response to COVID-19

The Peru tax authority (SUNAT) has issued Resolution 061-2020/SUNAT of 24 March 2020, which provides a deadline extension for the declaration and payment of income tax and financial transaction tax for the 2019 tax year. For taxpayers with net income up to 5,000 tax units (UIT) in 2019, the deadline for the declaration and payment is extended to between 24 June and 8 July 2020, depending on the last digit of the RUC number, or 9 July 2020 for those with good taxpayer status.

Note - The resolution amends recently issued Resolution 054-2020/SUNAT, which had provided the extension for taxpayers with net income up to 2,300 tax units (UIT) in 2019.

SUNAT has also issued Resolution No. 008-2020-SUNAT/700000 of 18 March 2020, which allows the authority to apply its discretionary power to not administratively sanction tax infractions incurred by tax debtors during the COVID-19 State of National Emergency (i.e., may provide sanction relief), including for infractions committed or detected from 16 March 2020. Payments for sanctions already paid prior to the resolution will be not be refunded.

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