Member Article

Due to the extension of the State of National Emergency until April 26, 2020, through Superintendence Resolution No. 069-2020/SUNAT published on April 13, 2020, new expiration dates are established for the declaration and payment of the items contained in the PDT Electronic Sheet - PLAME, Virtual Form No. 0601:

A. For taxpayers receiving third category income, who in the taxable year 2019 have earned a net income of up to 2,300 Tax Units (S/ 9’660,000.00) or who have obtained or received revenues other than third category income, which added up do not exceed such amount, the terms corresponding to February 2020 are extended as follows:

B. For taxpayers receiving third category income, who in taxable year 2019 have earned a net income of up to 5,000 Tax Units (S/ 21'000,000.00) or who have obtained or received revenues other than third category income, which added up do not exceed such amount, the due dates for the month of March are as follows: