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.
Background
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 procedure…