Extension of deadlines for fulfilment of tax obligations in departments with extreme and very high alert levels is established.- Superintendence Resolution No. 016-2021/SUNAT, published on February 2, 2021, set outs new expiry dates for certain tax obligations:
A) For taxpayers earning third category income who in the taxable year 2020 would have obtained net income of up to 2,300 UIT Tax Units (S/.9,890,000.00) or who had obtained or received income other than third category income that added together do not exceed the aforementioned amount; and, whose tax domicile is located in those departments classified with Extreme Alert Level or Very High Alert Level:
(i) The due dates for the declaration and payment of monthly tax obligations for the month of January 2021 are extended as follows:
ii) The maximum delay dates for the Sales and Income Register and the Electronic Purchase Register for the month of January 2021 are extended as follows:
iii) The extensions detailed above apply to those taxpayers not subject to Income Tax other than the National Public Sector.
iv) If the taxpayers mentioned in the first paragraph request the refund of the credit balance in favor of the benefit after the expiration date corresponding to them for the period of January and until the expiration date for the period of February, they must record in said request as “January 2021” period and submit the affidavit for this month.
