On June 20, the Securities Market Superintendency (SMV, for its acronym in Spanish), adopted Resolution No. 053-2020-SMV / 02 which extends the deadline for financial entities to file their 2019 tax returns (Declaration-Self-assessment and Payment of the Annual Contribution for taxable income pertaining to 2019) to July 31, 2020. The regulations are already in effect.
The measure applies to the following: stock exchanges; security clearing and settlement institutions; risk rating companies; mutual fund management companies; investment fund management companies; brokerage houses; securities intermediary companies; securitization companies; product exchanges; product brokerage companies; price provider companies.
The resolution indicates that, for the monthly account payments corresponding to June 2020, taxpayers must refer to the audited annual financial information for 2018 presented to the SMV, as-and-when the respective entity has not yet presented audited information from 2019 at the end of the month in question.