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Information notes, opinion articles and academic updates by our legal specialists, related to your business.
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
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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
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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
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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
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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
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Key Points on the Changes Introduced by Law No. 32326 in Asset Forfeiture
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 between current regulatory policies and the operational reality of structures designated as high-risk. After being labeled as an “imminent hazard” in 2023 and subsequently temporarily closed,...Read More
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A tragic incident at Real Plaza Trujillo prompts a call for introspection on the safety and oversight of critical infrastructure
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 between current regulatory policies and the operational reality of structures designated as high-risk. After being labeled as an “imminent hazard” in 2023 and subsequently temporarily closed,...Read More
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How can I correct the areas and boundaries of my property?
Freezing assets is the perfect tool to block any attempted disposal (such as sales or mortgages) of your property without your consent. This procedure guarantees legal security against registry fraud, preventing any unauthorized acts. If you will be away or simply want greater control over your property, this measure is ideal. Correcting areas and boundaries ensures that public records...Read More
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New Regulations for the Personal Data Protection Law Approved
Supreme Decree No. 016-2024-JUS, recently published, approves the new Regulations for Law No. 29733 (Personal Data Protection Law) with the aim of improving security and regulatory compliance in the processing of information. Among the main modifications are the expansion of the range of data considered sensitive and the requirement to appoint a Personal Data Officer, who will be responsible...Read More
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Attention Exports to Mexico
We are writing to inform you of an issue that could significantly impact your operations and contractual relationships with your clients in Mexico. For at least two years, the Mexican government, through the Tax Administration Service (SAT), has initiated multiple origin verifications on Peruvian companies that issue certificates of origin, which are used by Mexican importers to receive...Read More
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How can you protect your property from fraud or unauthorized acts while you cannot supervise them?
Freezing assets is the perfect tool to block any attempted disposal (such as sales or mortgages) of your property without your consent. This procedure guarantees legal security against registry fraud, preventing any unauthorized acts. If you will be away or simply want greater control over your property, this measure is ideal. Freezing allows publicity to be given to the registered...Read More
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Peru and Hong Kong Consolidate Their Trade Alliance
Legislative Decree No. 1644 amended Law No. 31557, the law regulating the operation of remote gaming and remote sports betting, to complement the regulation of its tax collection and optimize its application. As part of the APEC agenda, Peru and Hong Kong signed the FTA after several years of negotiations that began in 2022. The FTA will be a broad and ambitious agreement covering trade in...Read More
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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
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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
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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
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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
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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
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Seminario: Precios de Transferencia: “Reporte Local 2016 / 2017”
Seminar: Transfer Pricing: ‘Local Reporting 2016 / 2017’. Theme: Transfer Pricing: ‘Local Reporting 2016 / 2017’. Speakers: Jorge Andrade Rojas – Off Counsel of Transfer Pricing Date: 3 April Organiser: Colegio de Contadores Públicos de Lima (Lima Association of Public Accountants) Read More
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