Through Bill No. 7752/2023-PE, published on May 3, 2023, the Executive Branch requested legislative powers from the Congress of the Republic.
In tax matters, the most novel proposals were:
- Implement a mechanism for IGV taxation in the digital economy.
- To implement the “Entrepreneur Regime”.
- To implement the Selective Consumption Tax on vapers.
- Establish exceptions to accelerate the collection of tax debts.
- Improve the Tables of Infractions and Penalties of the Tax Code.
- To regulate SUNAT’s automatic access to financial information.
- Implement the fractioning of debts with discount bonds.
- Modify the Income Tax Law to deduct expenses, payments on account, and withholdings, among others.
Source: Proyectos de Ley