On August 4, Legislative Decree No. 1623 was published, amending the VAT Law, establishing a tax on the provision of streaming services (among other transactions) by individuals not domiciled in the country, such as [...]

SBS Resolution No. 02648-2024, a crucial regulation for the prevention of money laundering and combating the financing of terrorism (MLFT), applicable to Virtual Asset Service Providers (VASPs), was published. This resolution is especially relevant for those operating in the virtual asset (cryptocurrency) market, [...]

Contents: I. Content Guide for Mining Exploration Projects – MINEM II. Regulations of the Framework Law of the National Environmental Management System – MINAM III. Inclusion of Districts in Decentralized Offices - OEFA IV. Guidelines for the Citizen Participation Plan - MINEM V. Regulations of the Park Ranger Corps Law - MINAM [...]

On May 13, the scope of the SPLAFT (Spanish acronym for "SPLAFT") was expanded to include the prevention of financing of the proliferation of weapons of mass destruction (FMD). This means that FMDs must implement measures to prevent and manage risks related not only to activities related to [...]

In the General Regime, monthly income tax payments are made, which are payments on account of the tax you are required to pay and which are determined when you file your Annual Tax Return. However, these monthly payments could be suspended (stopped paying) or modified (made for an amount [...]

On July 2, 2024, the law that modifies Legislative Decree 943 - Law of the Single Taxpayers Registry, and the Tax Code, to reestablish the correct functioning of digital advertising (hereinafter, the "Law") was published in the Official Gazette "El Peruano" Through this [...]

By Superintendency Resolution No. 130-2024/SUNAT published on June 30, 2024, Superintendency Resolution No. 210-2004/SUNAT was amended, regulating new assumptions that give rise to the obligation to register in the Single Taxpayer Registry for natural persons and undivided estates, as the case may be, domiciled in [...]

On June 14, 2024, the Plenary Session of the Congress of the Republic approved, by insistence, the opinion on Bill No. 05434/2022, Law establishing the proper functioning of digital advertising (the "Opinion"), which was observed by the Executive Branch on June 11, 2024.