Tax Update

Tax Update

SUPERINTENDENCY RESOLUTION No. 000392-2025/SUNAT

They provide for postponing the date from which taxpayers must keep their records in SIRE…

SUPERINTENDENCY RESOLUTION No. 000391-2025/SUNAT

They set out the procedure, deadline, and conditions to apply for the VAT (IGV) exemption provided for under…

SUPERINTENDENCY RESOLUTION No. 000390-2025/SUNAT

They provide an exception to the obligation to make advance income tax payments (payments on account) and the suspension of the obligation…

Law No. 32542

It amends the General Sales Tax (IGV) and Excise Tax (ISC) Law…

Law No. 32541

It amends the Peruvian Income Tax Law. Congress approved the…

Law No. 32539

It amends Law No. 30309, which promotes scientific research and technological R&D and innovation…

SUPERINTENDENCY RESOLUTION No. 000386-2025/SUNAT

SUNAT APPROVES THE TIMETABLE FOR THE 2025 ANNUAL CORPORATE INCOME TAX RETURN SUNAT approved the general timetable for…

Law No. 32527

LAW GRANTING THE EXECUTIVE BRANCH AUTHORITY TO LEGISLATE ON SECURITY MATTERS…

SUPREME DECREE No. 051-2025-RE

RATIFICATION OF THE TAX TREATY (DTC) BETWEEN PERU AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND…

RESOLUTION No. 006-2025-EF/30

APPROVAL OF THE COMPLETE SET OF IFRS — 2025 EDITION, INCLUDING THE CONCEPTUAL FRAMEWORK…

LEGISLATIVE RESOLUTION No. 32496

APPROVES THE AGREEMENT BETWEEN THE REPUBLIC OF PERU AND THE UNITED KINGDOM OF GREAT BRITAIN…

SUPERINTENDENCY RESOLUTION No. 000319-2025/SUNAT

APPROVE THE VARIABLES TO DETERMINE THE MAXIMUM LIMIT FOR REFUNDS OF THE EXCISE TAX (ISC)…

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