Law No. 31080, published on July 2, 2024, provides for the amendment of the RUC Law – D.L. No. 943, as well as the Tables of Tax Infringements and Penalties I, II and III of the Tax Code.
What do these modifications imply?
The obligation of taxpayers to state their RUC number in digital advertising has been eliminated and, therefore, the derived infractions are also repealed.
From when does it come into effect?
As of July 3, 2024.
Source: El Peruano 19/07/24