Santiváñez Abogados

The publication of the new forms occurs in the context of the modifications of article 1 of Supreme Decree No 012-2014-TR, which approved the Single Registry of Information on work accidents, dangerous incidents and occupational diseases, and of article 110 of the Regulations of the Law on Safety and Health at Work, provided by Supreme Decree No 006-2022-TR, published on April 28, 2022. MORE

On June 21, 2022, a report was published on the SUNAT portal, which takes place due to the formulation of the following query: It is queried to which income category they correspond the income generated by natural persons domiciled in Peru for the development of activities in their capacity as "influencers" for which they obtain payments made for certain operations that are specified in the report, which are specific to the activity of all "influencers". MORE

The Informative Sworn Statement Local Report 2021 is to be submitted by those taxpayers who in the taxable year 2021:

• Have obtained accrued income that exceeds 2,300 UIT
• Would have carried out transactions within the scope of application of the transfer pricing regulations, whose amount of operations is equal to or greater than 100 UIT and less than 400 UIT. MORE

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