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.
Background
On 27 October 2021, Per…