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March 3, 2022
Peruís President amends Tax Code and registration process for Tax ID Registry
The legislative decrees improve the tax authority’s digital technologies and the process for registering with the Tax ID Registry. Taxpayers should be aware of the fine that may apply if they do not give the tax authority access to their electronic accounting system when required by an audit.
On 18 February 2022, Peru’s President enacted Legislative Decrees 1523 and 1524, which amend the Tax Code and the registration process for the Tax ID Registry, respectively.
On 27 October 2021, Peru’s President asked Congress for the power to enact tax measures. On 27 December 2021, the Congress approved the President’s request to enact different tax measures, including the improvement of the tax authority’s digital technologies and the Tax ID Registry. For information on the approval of the President’s request to enact certain tax measures, see EY Global Tax Alert, Peru enacts law allowing the President to enact various tax measures, 4 January 2022.
Legislative Decree 1523
Legislative Decree 1523 makes the following amendments to the Tax Code, effective as of 19 February 2022:
Effective 1 March 2023, the tax authority or Tax Court may send message or document notifications by email or other electronic methods.
Legislative Decree 1524
Legislative Decree 1524 makes the following changes to the registration process for the Tax ID Registry:
These measures are effective 1 July 2023.
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