Executive proposes tax measures

17 May, 2024

By means of Bill No. 7752/2023-PE, published on May 3, 2023, the Executive Branch requested legislative powers to the Congress of the Republic.

In tax matters, the most novel proposals were:

  • Implement mechanism for the taxation of the IGV to the digital economy.
  • To implement the “Entrepreneur Regime”.
  • To implement the Selective Consumption Tax on vapers.
  • Establish exceptions in order 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 on the deduction of expenses, payments on account, withholdings, among others.