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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

Superintendence Resolution No 185-2019/SUNAT, established that legal entities that had the status of main contributors as of November 30, 2019 must submit it in December 2019 and that other legal persons and legal entities submit it within the period determined by SUNAT by means of a superintendency resolution. MORE

On 19 March 2022, Legislative Decree No 1532 was published, which will come into effect on 1 January 2023. MORE

We invite you to read the interesting article by Patricia Casachagua, legal assistant of our tax team. 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. MORE

On March 19, 2022, Legislative Decree No 1535 was published, which creates the compliance profile for subjects who must comply with tax, customs and non-tax obligations managed and/or collected by SUNAT. MORE