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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
The Single Registry of Information on work accidents, dangerous incidents and occupational diseases, and Regulations of the Law on Safety and Health at Work are modified. MORE
Superior Court of Justice of Lima establishes rules on the attention of the jurisdictional bodies. MORE
According to Law No 31380, Law that delegates to the Executive Branch the power to legislate on tax, fiscal, financial and economic reactivation matters in order to contribute to closing social gaps, the Congress of the Republic has delegated to the Executive Branch the power to legislate, among others, in fiscal and tax matters, for a term of 90 calendar days. MORE
According to Law No 31380, Law that delegates to the Executive Branch the power to legislate on tax, fiscal, financial and economic reactivation matters in order to contribute to closing social gaps, the Congress of the Republic has delegated to the Executive Branch the power to legislate for a period of 90 calendar days. MORE
