Law No. 31080, published on July 2, 2024, amends the RUC Law – D.L. No. 943 and the Tables of Tax Infringements and Penalties I, II, and III of the Tax Code.
Amendments Implication
The obligation of taxpayers to state their RUC (Registro Único de Contribuyentes – Single Taxpayer Registration/TIN) number in digital advertising has been eliminated, and, therefore, the derived infractions are also repealed.
Effectiveness
As of July 3, 2024.
Source: El Peruano 19/07/24