Peru Provides Opportunity for Non-Compliant Taxpayers to Benefit from the Tax Payment Deferral Regime for COVID-19

Peru's Ministry of Finance has published Supreme Decree No. 144-2021-EF, which was originally published in the Official Gazette on 12 June 2021 and entered into force on 13 June. The Supreme Decree provides an exception for certain taxpayers to take advantage of the tax payment deferral regime introduced by Legislative Decree No. 1487 of 9 May 2020 in response to COVID-19.
In particular, the…
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