NextSpring

SUNAT (Peru)

Applies the rule

Tax and customs authority. Hosts the consolidated income tax law and issues informes that are binding interpretation.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

www.sunat.gob.pe

Cannot be cited for

Its own PDF of the income tax law is a scan whose machine-read text is materially corrupt and must not be quoted - use the informes instead. It states that its list of Peruvian-source income is not exhaustive, so that page cannot support a negative claim.

Re-check every

120 days

Publication rhythm

See the limitations note; cadence set from the agent's reading of how this body publishes.

Re-check triggers

a decree amending the income tax law · the annual tax unit decree · changes to the baggage and household goods regulation

Pages we hold

We keep the text of each page as we read it, and every quotation on this site is checked against that stored text. A page held more than once moved while we were watching.

Facts resting on this publisher · 2