Tax Update

Tax Update

NATIONAL DEPUTY SUPERINTENDENCY FOR INTERNAL TAXES RESOLUTION No. 000003-2025-SUNAT/700000

EXTEND DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES FOR OFFENSES RELATED TO BOOKS AND RECORDS…

SUNAT SUPERINTENDENCY RESOLUTION No. 000010-2025/SUNAT

VIRTUAL FORM TO FILE AND/OR PAY THE TAX ON REMOTE GAMES AND SPORTS BETTING…

SUPREME DECREE No. 008-2025-EF

AMEND THE ISC (EXCISE TAX) RATE APPLICABLE TO REMOTE GAMING AND SPORTS BETTING…

SUNAT SUPERINTENDENCY RESOLUTION No. 000011-2025/SUNAT

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

MINISTERIAL RESOLUTION No. 012-2025-EF/15

UPDATE THE CURRENT FIXED AMOUNTS APPLICABLE TO GOODS SUBJECT TO THE ISC SPECIFIC SYSTEM…

SUNAT SUPERINTENDENCY RESOLUTION No. 000007

2025/SUNAT — AMEND THE GRADUALITY REGIME REGULATIONS This resolution aims to…

SUNAT SUPERINTENDENCY RESOLUTION No. 000304-2024/SUNAT

APPROVE THE TIMETABLE FOR THE ANNUAL INCOME TAX AFFIDAVIT RETURN They approve the…

NATIONAL DEPUTY SUPERINTENDENCY FOR INTERNAL TAXES RESOLUTION No. 000046-2024

SUNAT/700000 — EXTEND AND AMEND THE APPLICATION OF DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF…

SUNAT SUPERINTENDENCY RESOLUTION No. 000300-2024/SUNAT

INCORPORATE PROVISIONS ON THE TAX DEBT THE DEBTOR MUST SECURE AND THE CHARACTERISTICS OF…

SUNAT SUPERINTENDENCY RESOLUTION No. 000302-2024

APPROVE PROVISIONS FOR IMPLEMENTING LEGISLATIVE DECREE No. 1532 AND AMEND THE REGULATIONS…

Law No. 32217

LAW EXTENDING THE VALIDITY OF THE TAX BENEFIT FOR INVESTMENT IN…

Law No. 32218

AMEND THE PERUVIAN INCOME TAX LAW TO INCLUDE CERTAIN INTEREST AND CAPITAL GAINS…

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