La primera cámara busca establecer la propuesta de los principios rectores de la relación colaborativa y las características mínimas que debe contener el Marco de Control Fiscal.

The MAP takes part of the minimum standard assumed by Peru as member of the BEPS Inclusive Framework since 2017.

By means of Legislative Decree 1623 published on August 4, 2024, a new VAT declaration and payment mechanism was established regarding the use, within the c

Financial institutions subject to reporting must submit annually, during the period from January 2 to May 31 of the year following the year to which the information to be reported corresponds.

According to Article 5 of the Regulation, each financial institution subject to reporting must provide SUNAT with the following information for each reportable accou