In order to mitigate the effects of the declaration of a State of National Emergency and provide resources to taxpayers, the following provisions have been published in the Special Edition of The Official Gazette El Peruano, on March 18, 2020:

Tax deferrals and/or fractions.- Through Superintendence Resolution No. 058-2020/SUNAT, it is available to all tax debtors with deferrals and/or fractions granted and in force until March 15, 2020 (includes large taxpayers), that the quota that expires on March 31, 2020 shall not be counted for the loss of deferrals and/or fractions if it is paid until April 30, 2020 with the corresponding default interest.

Free disposition of the balances of the SPOT account.- The same Superintendence Resolution No. 058-2020/SUNAT provides that all taxpayers may request, for the only time, the free disposition of the amounts deposited in their account by application of the SPOT . The application shall include the balance accumulated in the account until March 15, 2020 and shall be submitted through SUNAT Online Operations between March 23, 2020 and April 7, 2020.

Discretionary power not to sanction infringements provided for in the Tax Code.- Through Resolution of the Deputy National Superintendence of Internal Taxes No. 008-2020-SUNAT/700000, it is established not to administratively sanction tax infringements incurred by tax debtors in general during the State of National Emergency declared by COVID-19 including those committed or detected between March 16, 2020 and the date of issuance of this resolution.

It is specified that there shall be no repayment or compensation of payments made in respect of sanctions until March 17, 2020.

Given the scope and purpose of the regulation (applicable to all taxpayers, regardless of their annual income or the type of income they receive or generate), it may be concluded that it includes all types of infringements that are committed or incurred during the national emergency period related to the taxes managed by SUNAT.

The provision does not include the exemption of default interest related to the failure to pay the corresponding taxes.

The deadlines for maximum delay of books and/or records related to tax matters are extended. The supplementary Amendment Order to the Superintendence’s Resolution No.058-2020/SUNAT extends until May 4, 2020 the deadlines for maximum delay of books and/or records for micro, small and medium-sized companies (with income not exceeding 2,300 Tax Units for the financial year 2019) that originally expired between March 18 and April 6, 2020.