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By means of Superintendence Resolution N° 000087-2021/SUNAT, published on June 30, 2021 and effective as of July 1, 2021, they modify Superintendence Resolution N° 161-2015/SUNAT that approved the Regulation of deferral and/or installment of the tax debt for internal taxes and Superintendence Resolution N° 190-2015/SUNAT that approved the provisions for the application of the exception that allows SUNAT to grant deferment and/or installment for the balance of the tax debt for internal taxes previously subject to deferment and/or installment, in order to include the debt for customs taxes in said regulations. MORE.

Superintendence Resolution No. 000088-2021/SUNAT, published on June 30, 2021 and which will become effective on July 5, 2021, has provided in its Article 1 that the taxpayers included in Annex No. 1 of the aforementioned resolution be included in the directory of the Intendencia de Principales Contribuyentes (PRICOS) Nacionales and in the directories of PRICOS of the Intendencia Lima, Intendencias Regionales and Oficinas Zonales (Regional Intendencies and Zonal Offices). MORE.

Today, Law No. 31246, which modifies articles 49 and 60 of Law No. 29783, Occupational Health and Safety Law, was published in the official newspaper "El Peruano", in order to guarantee the right to of workers to safety and health at work in the face of epidemiological and sanitary risk, regardless of the modality, in person or remotely, by which they are developing their work, establishing the following obligations to employers: MORE.

On June 12, Supreme Decree No. 144-2021-EF was published, establishing the possibility of accessing the postponement and/or fractionation for the tax debt contained in a resolution of loss of the Deferral and/or Fractionation Regime (RAF) approved by Legislative Decree No. 1487. MORE.

By means of Resolution of the National Deputy Superintendence of Internal Taxes N° 000012-2021-SUNAT/700000 published on June 11, 2021, and which came into effect on June 12, 2021, it is resolved to apply the discretionary power to administratively sanction the infraction typified in numeral 1 of article 176 of the Tax Code, referred to the failure to file the returns containing the determination of the tax debt within the established deadlines, with respect to the subjects that are in the New Simplified Single Regime (NRUS), so that they are not affected with the closure of their premises or the imposition of a fine. MORE.

Yesterday, Tuesday, May 04, the Supreme Decree [1] was published that approves the regulatory provisions for the application of Law No. 31171, Law that authorizes the provision of Compensation for Time of Services (CTS) in order to cover the needs caused by the COVID-19 pandemic. MORE.

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