Chambers and Partners has recognized our Intellectual Property and Foreign Trade and Customs partners.
We are delighted to announce that two of our partners, leaders in their fields, have once again been recognized in the Chambers Latin America Guide 2026. Alvaro Echeandía, Partner and Head of Intellectual Property, has been ranked in Band 1 for over a decade. José Luis Sorogastúa Ruffner, Partner and leader of the Foreign Trade and Customs Practice Area, distinguished in Band 3 for the fourth...Read More
0
SUNAFIL promotes a structural change in the culture of labor inspection.
Plenary Chamber Resolution No. 009-2025-SUNAFIL/TFL, published on the 22nd, reaffirms, with binding force, the full validity of both principles in the area of labor inspection, consolidating the criterion of limiting administrative discretion. This resolution established grounds 6.27, 6.28, 6.29, and 6.30 as mandatory administrative precedents. Their relevance lies in the fact that they...Read More
0
Amendment to the First-Category Income Tax
On August 22, 2025, Law No. 32430 was published in El Peruano, amending Article 57 of the Income Tax Law regarding the criteria applicable to first-category income. Thus, as of January 1, 2026, first-category income will be governed by the received-as-received criterion, rather than the accrued-as-received criterion. Although first-category income includes income from the rental of movable and...Read More
0
A presumptive assessment cannot be avoided by amending the tax return.
In the case resolved by RTF No. 06619-11-2’25, SUNAT repaid the income tax for the fiscal year under review and the payments on account from March to December of that year by determining the tax liability on a presumptive basis, considering that the taxpayer’s books and records did not accurately reflect its operations. In response to SUNAT’s observations and in order to...Read More
0
Scanned signatures on appeals? Reflection and criticism on Plenary Chamber Decision No. 03-2025/TCP
The Plenary Chamber of the State Procurement Tribunal has approved, by majority, a binding precedent that allows appeals with a scanned signature to be filed as valid. This decision is based on a broad interpretation of the principle of due process and the presumption of veracity of the documents submitted by the parties. As with any decision, there will be opinions for and against, as...Read More
0
Sexual harassment in the workplace against LGBTIQ+ people: challenges facing the reporting and protection system in Peru
The Real Plaza Trujillo disaster, which occurred on February 21, not only highlights deficiencies in inspection practices and enforcement of structural safety regulations, but also highlights the tensions In 2023, a fragment of an interview with a trans woman about her experiences in the Peruvian workplace went viral on the globally recognized platform “TikTok.” When asked about...Read More
0
Workshops: Financial management and export development tools.
Theme: Financial management and export development tools. Speakers: Alfred Kossuth Wieland– Head of the Corporate Department Date: 27 May 2025 Organiser: PromPerú Read More
0
Workshops: Precedents of mandatory compliance from the Labour Inspection Court in 2024
Theme: Precedents of mandatory compliance from the Labour Inspection Court in 2024 Speakers: Alfred Kossuth Wieland– Head of the Labour and Migration Department Vanessa Mejía Mejía – Associate of the Labour and Migration Department Date: 27 March 2025 Organiser: PromPerú Read More
0
Workshops: Value adjustments on Imports
Theme: Value adjustments on Imports Speakers: José Luis Sorogastúa – Partner of Foreign Trade and Customs Date: 11 April Organiser: Grupo Textil Casas, Centro Comerecial Giribaldi, Thorne, Echeandía & Lema Abogados y Asociación de Importadores del Perú Read More
0
Constitution of the Peruvian Importers’ Association – AIP
Colegio de Contadores Públicos de Lima (Lima Association of Public Accountants) We are pleased to inform you that our firm, taking into consideration the various problems of a regulatory, operational, commercial and other nature that arise in customs and foreign trade operations, with the consequent economic damage and legal uncertainty that these entail for importers, has taken the initiative...Read More
0