Peru has published Resolution No. 358-2015, which sets out the deadlines for filing corporate tax returns for the 2015 tax year. The deadline depends on the last digit of a taxpayer's tax identification number (RUC) as follows:

• ending in 0: 23 March 2016
• ending in 1: 28 March 2016
• ending in 2: 29 March 2016
• ending in 3: 30 March 2016
• ending in 4: 1 April 2016
• ending in 5: 1 April 2016
• ending i…