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March 11, 2022

Peruís President amends the Tax Code

The amendments allow taxpayers to challenge a tax or fine imposed after the statute of limitations and change the tax claim procedures. Taxpayers should be aware of the new tax claim procedures.

On 3 March 2022, Peru’s President enacted Legislative Decree 1528, amending the Tax Code.


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 procedures related to claims and litigation with the Peruvian tax authority. 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 1528

Currently, a taxpayer may challenge a tax or fine if it is imposed after the statute of limitations has run. Legislative Decree 1528 adds a new requirement for challenging a tax or fine. Under the new requirement, the taxpayer must file a writ indicating the tax or fine, as well as the tax year or month the tax or fine was imposed.

Additionally, Legislative Decree 1528 amends the tax claim procedures, which previously could be initiated with a simple writ. Under the legislative decree, a taxpayer may initiate a tax claim or tax appeal by filing a writ indicating the act subject to the claim, the facts and the corresponding legal provisions. If the writ does not contain that information, the tax authority will not accept the claim or appeal.

The deadline to offer evidence in a tax claim procedure is 30 business days. If the tax authority does not admit the claim or appeal but the resolution not admitting the claim is later revoked, the period for offering evidence will restart from where it left off.

Legislative Decree 1528 also allows the Tax Court to notify taxpayers through its webpage when it is unable to notify taxpayers at their tax residence. In addition, it allows the Tax Court to issue precedential case law based on recurring criteria adopted by the tax authority’s office in charge of complaints.

The legislative decree allows the tax authority to impose interest for late payments of monthly income tax payments-in-advance until the date for determining the annual income tax. The tax authority will continue to impose interest even if the formula for calculating the monthly payment-in-advance is modified by an amending tax return or by a resolution issued by the Peruvian tax authority.

The amendments went into effect 4 March 2022.


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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