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Santiváñez Abogados

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SUNAT Establishes the Subjects Obliged to File the Declaration of the Final Beneficiary in 2022 or 2023

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

The Procedure for Attribution of the Condition of Subject Without Operational Capacity is Regulated

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

Main Tax Benefits of the Hydrocarbons Sector

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

Learn the Various Modifications to the IGV Law and the Tax Code

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

The Good Taxpayers Regime is Repealed: Learn About the New Compliance Profiles

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

Tax Reform 2022

We present the tax regulations issued within the framework of the 2022 tax reform. MORE.

Exceptionally, Workers Who Are Not Fully Vaccinated May Perform Face-To-Face Activities

It is provided that, by exception, workers who do not have the complete vaccination scheme, whose nature of the work is not compatible with remote work, can continue to carry out face-to-face work activities. MORE.

Employee Data Privacy Guide

As concerns about worker data privacy have grown across Latin America, so has the definition of “worker”; past, current, and potential employees and contractors may now be covered by a country’s labor, employment, and data-security regulations. Ally Law’s Latinx member firms are pleased to provide this jurisdiction-by-jurisdiction guide to the region’s employee privacy laws. MORE.

New Standards for Health Surveillance of Workers at Risk of SARS

On December 3, RM N ° 1275-2021 / MINSA was published, which approves Administrative Directive N ° 321-MINSA / DGIESP-2021, establishing new provisions for the surveillance, prevention and control of the health of workers at risk of exposure to SARS-CoV-2 and repealing RM N ° 972-2020-MINSA, which approved the Technical Document “Guidelines for the surveillance, prevention and control of the health of workers at risk of exposure to SARS-CoV-2 “, Which was in force since November 2020. MORE.

Signing of Renewable Electricity Supply Contracts

Santiváñez Abogados provides details on renewable electricity supply contracts. MORE.