Peru has published Superintendency Resolution No. 000304-2024/SUNAT of 30 December 2024, which provides the filing deadlines for annual tax returns in respect of the 2024 tax year. This includes extended deadlines for the submission of annual income tax returns and payment by individuals and micro and small enterprises as provided for by Law No. 31940 (previous coverage).
For the taxpayers within the scope of Law No. 31940, the deadlines are between 26 May and 6 June 2025, with the exact da…