Sunat provides automatic tax relief for emergency zones in Peru

The National Superintendency of Customs and Tax Administration (Sunat) has implemented automatic tax facilities for taxpayers located in districts declared to be in a state of emergency due to natural disasters.

Under Superintendency Resolution 051-2019/Sunat, these measures take effect from the date a supreme decree declares an emergency. The benefits are applied automatically based on the taxpayer's registered fiscal domicile, meaning affected individuals and businesses do not need to submit applications, fill out forms, or visit service centers.

Key relief measures include the extension of deadlines for filing tax returns and making monthly or annual payments to provide immediate liquidity. Additionally, the measures protect existing debt installment plans or deferrals, preventing them from being lost due to involuntary delays caused by the emergency situation.