Peru: Tax relief measures (COVID-19)

Peru: Tax relief measures (COVID-19)

Guidance issued in Supreme Decree No. 008-2020-SA (13 March 2020) and Supreme Decree No. 044-2020-PCM (15 March 2020) includes tax relief measures made available in response to the coronavirus (COVID-19).


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  • The Peruvian tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria—SUNAT) extended the annual income tax filing and payment deadlines for the fiscal year 2019. The new deadlines are between 24 June 2020 and 9 July 2020. This rule is applicable for taxpayers that generated a net revenue not higher than 5,000 tax units during 2019 (approximately U.S. $6 million).
  • UNAT extended the monthly income tax and value added tax (VAT) filing and payment deadlines for the tax periods: February, March, and April 2020.
  • The requirement for issuing certain authorized documents without using the electronic billing systems is extended to 31 May 2020.
  • SUNAT is to apply discretional authority for not imposing tax penalties during the emergency period, including penalties imposed as of 16 March 2020.
  • Instalments of tax payments due on 31 March 2020 and 30 April 2020 may be paid on or before 29 May 2020.
  • A temporary reduction to 0% of the customs tariff rate is provided for import of medicines and medical equipment

Read an April 2020 report [PDF 627 KB] prepared by the KPMG member firm in Peru

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