On September 23, 2024, the Superintendency of Banking, Insurance, and Pension Fund Administrators (SBS) approved the guidelines for Peru's Public-Private Financial Information Exchange Mechanism (MEPIF). The objective of MEPIF is to establish a secure and effective information exchange mechanism between the public and private sectors.

Regulatory assumption: One of the causes for dissolution contemplated in our LGS is that detailed in section 4) of article 407 of the General Law of Companies ("LGS"), which states that a Company is dissolved when there are: "losses that reduce the net worth to an amount less than [...]

In Peru, to form a company, at least two people are required, who may be individuals or legal entities. This requirement must be maintained throughout the company's existence. In the event that the company loses the minimum plurality of shareholders, [...]

Regulation of the General Companies Law ("LGS"): According to article 220 of the LGS, the reduction of capital will be mandatory when the following two situations occur: When the losses have decreased the capital of the company by more than fifty percent (50%) and, A fiscal year has elapsed [...]

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 [...]