Peru has published Superintendency Resolution No. 000386-2025/SUNAT of 29 December 2025, which provides the filing deadlines for annual tax returns in respect of the 2025 tax year in 2026. 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 27 May and 9 June 2026, with the e…