Peru has published Supreme Decree No. 155-2020-EF in the Official Gazette, which regulates the tax payment deferral regime introduced by Legislative Decree No. 1487 of 9 May 2020 to provide relief in response to COVID-19. One of the key points of the Supreme Decree is that the deadline for submitting an application for the deferral regime is extended to 30 September 2020. The Supreme Decree also provides further rules on the calculation of monthly payments and rules regarding payments made …