Companies today are not only governed by the obligations directly related to their core business, but are surrounded by new obligations, some legal and others that arise from their environment, from the quality standards they seek to achieve and also from the standards [...].

By means of Supreme Decree No. 309-2023-EF, the Peruvian Government, through the Ministry of Economy and Finance raised the value of the Tax Unit (UIT) from S/. 4,950 to S/. 5,150 for 2024, which represents an increase of 4.04% with respect to the previous period. It should be recalled that [...]

By means of Law No. 31962, the Congress of the Republic approved the amendments to the TUO of the Tax Code with the purpose of sincere the interest on refunds of tax payments made unduly or in excess, refunds for withholdings or perceptions not applied of IGV, as well as [...]

On December 13, 2023, the Plenary of Congress approved Bill No. 5434/2022-CR, which amends Article 3 of Legislative Decree No. 1524 and, consequently, eliminates the obligation to include the RUC and the company name of the advertisers in [...]

Law No. 31940 establishes an extension of the deadline for the filing and payment of the Annual Income Tax Return for individuals and micro and small enterprises (MSEs) until June of the year following the year in which the return is filed. In our opinion, the extension [....]

On November 8, 2023, Law No. 31919 was published, which amends Law 30021 - Law for the Promotion of Healthy Eating for Children (hereinafter referred to as "Healthy Eating Law"), regarding the use of stickers that are difficult to remove for the placement of warning octagons [...]

On October 28 of this year, Law No. 31914 was published, which amends the Framework Law on Operating Licenses ("Framework Law"). This new Law expands the purpose of the Framework Law since it provides for the cases of temporary or definitive closure of establishments. [...]

As of November 1, 2023 the liability of companies for the commission of crimes will increase by 200% due to the incorporation of new crimes. The crimes to which the liability of legal persons will apply will be the following: Crimes against Patrimony Accounting [...]

On October 12, 2023, Bill No. 6129/2023-CR - Law that incorporates in Article 110 of Law 29571 - Code of Consumer Protection and Defense, Economic Incentives to the Whistleblower (hereinafter, the "Bill") was presented[1], which seeks to establish a retribution [...]