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Can an Error in the PLE Cause You to Lose Your VAT Tax Credit?
The VAT tax credit is an essential right for taxpayers, and precisely because of its importance, any lack of awareness of it requires a comprehensive analysis of each case.
The Constitutional Court Sets Limits on Electronic Notifications
Judgment No. 136/2026, issued in Case No. 04436-2025-PA/TC, represents an important precedent in tax procedure and the protection of taxpayers' rights against actions by SUNAT (the Peruvian Tax Authority).
Unlock Peru with the UK Double Taxation Agreement: A Practical Guide to Investments Without Double Taxation
The Double Taxation Convention between the Republic of Peru and the United Kingdom of Great Britain and Northern Ireland is a strategically important legal instrument for international investors.
Commentary on Law No. 32541
On December 31, 2025, Law No. 32541 was published, amending the first paragraph of Article 84 of the Income Tax Law (LIR), whose Consolidated Text was approved by Supreme Decree 179-2004-EF.