Tax Code
Standard XVI of the Preliminary Title of the Tax Code Art. 62-C
Laws and legislative decrees
- Law N.° 30230
- Law N.° 30823
- Legislative Decree N.° 1422
Supreme Decrees
Supreme Decree No. 145-2019-EF - Substantive and formal parameters for the application of the General Anti-elusive Rule (GAAR)
Supreme Decree No. 085-2007-EF - SUNAT Tax Audit Procedure Regulations
See amendments in the Supplementary Amending Provision approved by D.S. 145-2019-EF.
Superintendence Resolutions
- Superintendence Resolution No. 152-2019/SUNAT
- Superintendence Resolution No. 153-2019/SUNAT - Standards necessary for the implementation, organization and operation of the Review Committee referred to in Article 62-C of the Tax Code are issued.
- Superintendence Resolution No. 023-2014/SUNAT Annex 3
- Superintendence Resolution No. 021-2015/SUNAT (Amendment to Annex 3 of R. of S. N°. 023.2014/SUNAT)
- Superintendence Resolution No. 307-2016/SUNAT (Amendment to Annex 3 of R. of S. N°. 023.2014/SUNAT)