Extension of the deadline for the declaration and payment of Income Tax for the fiscal year 2019
Today, Tuesday, March 24, 2020, through Superintendence Resolution No. 61-2020/SUNAT, it has been established that tax debtors receiving income from the third category that in the taxable year 2019 would had earned net income of up to 5,000 Tax Units (S/.21,000,000.00) or that had obtained or received incomes other than those of the third category that together do not exceed the aforementioned amount, must submit the Annual Sworn Declaration of Income Tax and the ITF according to the following maturity schedule:
A few days ago, through Superintendence Resolution No. 054-2020/SUNAT, this schedule (which provides for longer periods than originally foreseen) was only applicable to taxpayers who had income during 2019 of up to 2,300 Tax Units (S/.9,660,000.00). With this new regulation, the universe of taxpayers who will be able to benefit from the extension of this deadline has been expanded.
Therefore, the original due dates for the annual declaration and payment of all other taxpayers not included in this provision are maintained to date (second paragraph of the Seventh Final Complementary Provision of Superintendence Resolution No. 271-2019/SUNAT).
