Taxpayers may file returns that were originally due in March in early April. During the national emergency, the tax authorities will not impose penalties on late filings.

On March 15, 2020, Peru issued Supreme Decree 044-2020 and Urgent Decree 026-2020, declaring a National State of Emergency for 15 days from March 16, 2020 to March 30, 2020 due to COVID-19 spread.

The following temporary measures are in effect:

• All deadlines for tax procedures initiated before March 15, 2020, are suspended for 30 business days, beginning March 16, 2020.
• Courts are closed from March 16, 2020 to March 30, 2020.
• Imports of certain medicines, medical equipment and devices are exempt from customs duties for 90 calendar days beginning March 12, 2020 (rate will go back to 6% at the end of the 90-day period).
• For installment payment plans approved by the Peruvian tax authority before March 15, 2020, taxpayers may pay the March installments in April without the imposition of penalties.
• The Peruvian tax authority will not impose tax penalties at its sole discretion for infractions committed or detected during the national emergency initiated from March 16, 2020 to March 30, 2020.

Taxpayers that obtained income of up to 2,300 Tax Units (USD 2,841,176 approx.) during tax year 2019 may postpone the filing of the following items:

• The monthly income tax return due in March for February 2020 until the first days of April 2020
• The filing of the electronic sales register, the electronic income register and the electronic purchase register due in March for February 2020 until the first days of April 2020
• The annual return of operations with third parties due in March until April 7, 2020
• The filing of the 2019 annual income tax return and corresponding payment due in March or early April until June and July 2020

The exact due dates for these filings depend on the last digit of the taxpayer's tax identification number.

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