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January 21, 2021
2021-5077

Peru no longer requires certain recipients of corporate income from investment funds to keep accounting books and records

In Law No. 31108 (published in the Official Gazette on 31 December 2020), Peru eliminated the requirement to keep accounting books and records for resident individuals who receive corporate income from investment funds. The change is effective as of 1 January 2021.

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For additional information with respect to this Alert, please contact the following:

Ernst & Young Asesores S.C.R.L, Lima
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

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