Tax Update
SUPERINTENDENCY RESOLUTION No. 000047-2026/SUNAT – VAT (IGV) ON IMPORTED SERVICES MAY BE PAID USING THE REFUNDABLE TAX CREDIT BALANCE (SALDO A FAVOR MATERIA DE BENEFICIO), AND REQUIREMENTS ARE ESTABLISHED IN CONNECTION WITH ITS PAYMENT OR OFFSETTING
Se regula el pago y/o la compensación del IGV e IPM aplicables a la utilización...
Report No. 000019-2026-SUNAT/7T0000: Professional Associations — Non-application of the Amazon Law’s Tax Benefits
Consulta a SUNAT Se consulta si los colegios profesionales están incluidos dentro de la definición...
SUPREME DECREE No. 038-2026-EF – NEW REGULATIONS APPROVED TO ALIGN WITH THE AMENDMENTS INTRODUCED TO THE WORKS FOR TAXES (OBRAS POR IMPUESTOS) MECHANISM
Mediante la presente norma se ha aprobado el nuevo Reglamento de la Ley 29230...
Report No. 000016-2026-SUNAT/7T0000 – VAT (IGV) non-applicability on the importation of goods under turnkey and lump-sum works contracts.
SUNAT analiza si resulta aplicable la inafectación del IGV prevista en el inciso w) del...
SUPERINTENDENCY RESOLUTION No. 000037-2026/SUNAT – TAXPAYERS ARE ALLOCATED AMONG THE VARIOUS UNITS OF THE PRICOS INTENDANCY, WITH POSSIBLE CHANGES TO AUDIT TEAMS
La SUNAT dispuso la asignación de los contribuyentes que integran el directorio de la Intendencia...
Report No. 000010-2026-SUNAT/7T0000: Application of the “Taxpayer Without Operational Capacity” (SSCO) classification in audits of invoices issued prior to the resolution granting such status
Se consulta si los efectos de la condición de Sujetos Sin Capacidad Operativa (SSCO) previstos...
Supreme Decree No. 015-2026-EF
Aprueba el Reglamento de la Ley No. 32434, Ley que promueve la transformación productiva, competitiva...
CASSATION No. 27270-2024 (Lima): The statute of limitations is suspended only for the period in which the authority is legally required to decide an appeal—and only in cases initiated after Legislative Decree No. 1311 entered into force.
Materia controvertida La materia controvertida consiste en determinar si la suspensión del plazo de prescripción...
CASSATION No. 7540-2025 (Lima): Transfers made through foreign financial institutions qualify as valid means of payment.
Materia controvertida La materia controvertida central consiste en determinar si, para efectos de la aplicación...
Supreme Decree No. 012-2026-EF
MODIFICAN REGLAMENTO DE LA LEY DEL IMPUESTO A LA RENTA EN LO QUE RESPECTA A...
Legislative Decree No. 1716 – Amendments to Peru’s Tax Criminal Law
El Decreto Legislativo modifica la Ley Penal Tributaria con la finalidad de adecuar y fortalecer...
Legislative Decree No. 1714
MODIFICAN RÉGIMEN DE PERCEPCIONES DEL IMPUESTO GENERAL A LAS VENTAS El Decreto Legislativo introduce modificaciones...
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