Santiváñez Abogados

The Department of Labor Regulations of the Ministry of Labor and Employment Promotion issued a technical opinion on the elements that allow identifying the so-called "core business" within the framework of the provisions of the Regulations of Law No 29245, approved by Decree Supreme Decree No 006-2008-TR, and modified by Supreme Decree No 001-2022-TR, and Legislative Decree No 1038, which regulate outsourcing services. MORE

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

In the following article, Luisa Peralta Aquino, an associate of Santiváñez Abogados, distinguishes between the competences of the Supervisory Agency for Investment in Energy and Mining (OSINERGMIN) and the Ministry of Energy and Mines (MINEM), regarding the collection of tax contributions made by companies in the electric sector. 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

On June 4, 2022, Supreme Decree No 011-2022-TR was published, which approves regulatory provisions for the application of Law No 31480, Law that authorizes the provision of compensation for time of service (CTS) to in order to cover the economic needs caused by the COVID-19 pandemic, in the following terms. MORE

On May 31, 2022, SBS Resolution No 01767-2022 was published, which approves the Operating Procedure for the extraordinary and optional withdrawal of funds in the Private Pension System, established in Law No 31478, in the following terms. MORE

Administrative Law Alert: Changes in Law No 27444, Law of General Administrative Procedure. MORE

On April 30, 2022, Supreme Decree No 083-2022-EF was published in order to regulate Law No 31452, Law that exempts food from the basic family basket from the General Sales Tax. MORE