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March 24, 2020
Peru implements tax measures due to COVID-19
On 15 March 2020, Peru issued Supreme Decree 044-2020 and Urgent Decree 026-2020, declaring a National State of Emergency for 15 days from 16 March 2020 to 30 March 2020 due to COVID-19 spread.
The following temporary measures are in effect:
Taxpayers that obtained income of up to 2,300 Tax Units (US$2,841,176 approx.) during tax year 2019 may postpone the filing of the following items:
The exact due dates for these filings depend on the last digit of the taxpayer’s tax identification number.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Asesores S.C.R.L, Lima
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific