Tax Update

Tax Update

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)…

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…

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