Tax Update
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)…
Judgment No. 975/2025 (Case File No. 04378-2022-PA/TC)
The Constitutional Court (TC) requires effective notice beyond the SOL mailbox.
Background
The taxpayer challenged the procedure…
RESOLUTION No. 003-2025-EF/30 OF THE ACCOUNTING STANDARDS COUNCIL
APPROVE A PRACTICAL GUIDE FOR APPLYING THE PERUVIAN FINANCIAL REPORTING STANDARD FOR…
MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY–RELATED MEASURES
TO PREVENT BASE EROSION AND PROFIT SHIFTING (BEPS)
It has…
Law No. 32430
AMEND THE PERUVIAN INCOME TAX LAW — “FAIR RENTAL”
The…
NATIONAL DEPUTY SUPERINTENDENCY FOR INTERNAL TAXES RESOLUTION No. 000032-2025-SUNAT/700000
EXTEND DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES FOR OFFENSES RELATED TO BOOKS AND RECORDS…
SUNAT SUPERINTENDENCY RESOLUTION No. 224-2025/SUNAT
CONDITIONS AND PROCEDURE ARE ESTABLISHED FOR SUBMITTING A SURETY BOND (BANK GUARANTEE) IN APPEALS AND EVIDENTIARY SUBMISSIONS…
SUNAT SUPERINTENDENCY RESOLUTION No. 000026-2025-SUNAT/700000
EXTEND THE APPLICATION OF DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES FOR OFFENSES RELATED TO…
SUNAT SUPERINTENDENCY RESOLUTION No. 000217-2025/SUNAT — POSTPONE THE DATE FROM WHICH TAXPAYERS MUST KEEP THEIR RECORDS IN SIRE
Please note that, starting with the July 2025 tax period, they would be required to join SIRE (the Integrated Records System)…
SUNAT SUPERINTENDENCY RESOLUTION No. 000176-2025/SUNAT
PROVIDE FOR MATTERS RELATED TO THE NEW TERMINAL AT JORGE CHÁVEZ INTERNATIONAL AIRPORT
As is well known, the Law…
Subscribe to Our Newsletter
Join our legal community: receive exclusive, in-depth updates on the latest regulatory developments, official guidance, and case law.