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 th…
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