The Peruvian government has extended the National State of Emergency until the 30 of June of this year. In addition, the government has issued different decrees with new tax compliance updates in order to allow companies to ensure cash flow and cope with the crisis and the state of emergency. In that way, Peruvian companies will be in a more solid position to face the world after COVID-19. These are some of the most relevant matters.
- Prolongation of the suspension of the term’s computation of all the administrative proceedings until June 10th, 2020, whereby the actions for the collection of tax debts by SUNAT are suspended.
- Modification of the deadlines for the presentation of the Annual Income Tax Returns:
-
- For major contributors, whose net income in 2019 has not exceeded 5,000 UIT:
| Last digit of the RUC |
Expiration date |
| 0 |
24 June 2020 |
| 1 |
25 June 2020 |
| 2 |
26 June 2020 |
| 3 |
30 June 2020 |
| 4 |
1 July 2020 |
| 5 |
2 July 2020 |
| 6 |
3 July 2020 |
| 7 |
6 July 2020 |
| 8 |
7 July 2020 |
| 9 |
8 July 2020 |
| Major contributors and subjects not obliged to register in the RUC |
9 July 2020 |
-
- For all other contributors, the deadline for submissions is again extended, under the same condition, that their net income in 2019 has not exceeded 5,000 UIT.
| Last digit of the RUC |
Expiration date |
| 0 |
21 July 2020 |
| 1 |
22 July 2020 |
| 2 |
23 July 2020 |
| 3 |
24 July 2020 |
| 4 |
30 July 2020 |
| 5 |
31 July 2020 |
| 6 |
3 August 2020 |
| 7 |
4 August 2020 |
| 8 |
5 August 2020 |
| 9 |
6 August 2020 |
| Major contributors and subjects not obliged to register in the RUC |
7 August 2020 |
- It is also extended the deadline for the affidavit of February 2020. The previous statement is not applicable for major contributors; nor for tax debtors whose net income in 2019 has not exceeded 2,300 UIT.
| Last digit of the RUC |
Expiration date |
| 1 |
2 July 2020 |
| 2 y 3 |
3 July 2020 |
| 4 y 5 |
6 July 2020 |
| 6 y 7 |
7 July 2020 |
| 8 y 9 |
8 July 2020 |
| Major contributors (0,1,2,3,4,5,6,7,8 y 9) |
2 July 2020 |
- The maximum delay dates for the online sales and purchase records are extended.
-
- From the period of February 2020 (Annex II of RS No. 269-2019/SUNAT)
| Last digit of the RUC |
Expiration date |
| 1 |
2 July 2020 |
| 2 y 3 |
3 July 2020 |
| 4 y 5 |
6 July 2020 |
| 6 y 7 |
7 July 2020 |
| 8 y 9 |
8 July 2020 |
| Major contributors (0,1,2,3,4,5,6,7,8 y 9) |
9 July 2020 |
- For the periods from March to August 2020 (Annex II of RS No. 269-2019/SUNAT)
| Last digit of the RUC |
Expiration date |
| March |
April |
May |
June |
July |
August |
| 0 |
09/07/20 |
04/08/20 |
13/08/20 |
02/09/20 |
11/09/20 |
02/10/20 |
| 1 |
10/07/20 |
05/08/20 |
14/08/20 |
03/09/20 |
14/09/20 |
05/10/20 |
| 2 y 3 |
13/07/20 |
06/08/20 |
17/08/20 |
04/09/20 |
15/09/20 |
06/10/20 |
| 4 y 5 |
14/07/20 |
07/08/20 |
18/08/20 |
07/09/20 |
16/09/20 |
07/10/20 |
| 6 y 7 |
15/07/20 |
10/08/20 |
19/08/20 |
08/09/20 |
17/09/20 |
12/10/20 |
| 8 y 9 |
16/07/20 |
11/08/20 |
20/08/20 |
09/09/20 |
18/09/20 |
13/10/20 |
| Major contributors (0,1,2,3,4,5,6,7,8 y 9) |
17/07/20 |
12/08/20 |
21/08/20 |
10/09/20 |
21/09/20 |
14/10/20 |
- For the periods from January to May 2020 (Annex III of RS No. 269-2019/SUNAT)
| Last digito f the RUC |
Expiration date |
|
| January |
February |
March |
April |
May |
| 0 |
09/07/20 |
09/07/20 |
04/08/20 |
13/08/20 |
02/09/20 |
| 1 |
10/07/20 |
10/07/20 |
05/08/20 |
14/08/20 |
03/09/20 |
| 2 y 3 |
13/07/20 |
13/07/20 |
06/08/20 |
17/08/20 |
04/09/20 |
| 4 y 5 |
14/07/20 |
14/07/20 |
07/08/20 |
18/08/20 |
07/09/20 |
| 6 y 7 |
15/07/20 |
15/07/20 |
10/08/20 |
19/08/20 |
08/09/20 |
| 8 y 9 |
16/07/20 |
16/07/20 |
11/08/20 |
20/08/20 |
09/09/20 |
| Major contributors (0,1,2,3,4,5,6,7,8 y 9) |
17/07/20 |
17/07/20 |
12/08/20 |
21/08/20 |
10/09/20 |
- Request for refund of the balance in favor of taxes, always that the tax periods are included in the special schedule for the occurrence of natural disasters, having to take as a reference the Supreme Decree No. 044-2020-PCM and its extensions.
- Extension of the monthly declarations for the periods from March to August 2020. The previous statement is not applicable for major contributors; nor for tax debtors whose net income in 2019 has not exceeded 5,000 UIT
| Último dígito del RUC |
Fecha de vencimiento |
| Marzo |
Abril |
Mayo |
Junio |
Julio |
Agosto |
| 0 |
10/07/20 |
05/08/20 |
14/08/20 |
03/09/20 |
14/09/20 |
05/10/20 |
| 1 |
13/07/20 |
06/08/20 |
17/08/20 |
04/09/20 |
15/09/20 |
06/10/20 |
| 2 y 3 |
14/07/20 |
07/08/20 |
18/08/20 |
07/09/20 |
16/09/20 |
07/10/20 |
| 4 y 5 |
15/07/20 |
10/08/20 |
19/08/20 |
08/09/20 |
17/09/20 |
12/10/20 |
| 6 y 7 |
16/07/20 |
11/08/20 |
20/08/20 |
09/09/20 |
18/09/20 |
13/10/20 |
| 8 y 9 |
17/07/20 |
12/08/20 |
21/08/20 |
10/09/20 |
21/09/20 |
14/10/20 |
| Buenos contribuyentes (0,1,2,3,4,5,6,7,8 y 9) |
20/07/20 |
13/08/20 |
24/08/20 |
11/09/20 |
22/09/20 |
15/10/20 |
- Extension from 4 to 5 years as a temporary horizon, for the compensation of tax losses generated by taxpayers due to the COVID-19 crisis.
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