AMENDS THE PERUVIAN INCOME TAX LAW – FAIR RENTAL
Subsection (b) of Article 57 of the Peruvian Income Tax Law has been amended as follows:
“Article 57. […] Income shall be allocated to the tax year in accordance with the following rules: […]
b) First-category income is allocated to the tax year in which it is received.” perciban.”
The Executive Branch must amend the Regulations of the Peruvian Income Tax Law to reflect this change within a maximum period of 90 calendar days from its entry into force.
To view the full publication, please click the following link: https://goo.su/QBz5N