Tax Update

Tax Update

DECRETO LEGISLATIVO No. 1716 – MODIFICAN LA LEY PENAL TRIBUTARIA

El Decreto Legislativo modifica la Ley Penal Tributaria con la finalidad de adecuar y fortalecer...

DECRETO LEGISLATIVO No. 1714

MODIFICAN RÉGIMEN DE PERCEPCIONES DEL IMPUESTO GENERAL A LAS VENTAS El Decreto Legislativo introduce modificaciones...

DECRETO LEGISLATIVO No. 1713

INCORPORAN NUEVA CAUSAL PARA DISPONER EL INGRESO COMO RECAUDACIÓN DE LAS CUENTAS DE DETRACCIONES Se...

Superintendency Resolution No. 000015-2026/SUNAT

RESOLUCIÓN DE SUPERINTENDENCIA No. 000015-2026/SUNAT – APRUEBAN VARIABLES PARA DETERMINAR EL LÍMITE MÁXIMO DE DEVOLUCIÓN...

Deputy National Superintendency Resolution for Internal Taxes No. 000005-2026-SUNAT/700000

AMPLIAN FACULTAD DISCRECIONAL PARA NO SANCIONAR INFRACCIONES RELACIONADAS CON LIBROS Y REGISTROS ELECTRÓNICOS SUNAT amplía...

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…

Subscribe to Our Newsletter

Join our legal community: receive exclusive, in-depth updates on the latest regulatory developments, official guidance, and case law.