Member Articles

Default interest rates on tax debts and refunds are lowered.- Through Superintendency Resolution No. 066-2020/SUNAT, published on March 31, 2020, the following is established from April 1, 2020: i) The default interest rates (TIM) on tax debts in national currency will be 1% per month; and in foreign currency, it will be 0.50% per month. ii) The interest rate for reimbursement in national currency made for undue or excess payments will be 0.42% per month ...

As it is known, the second paragraph of Article 5 of the New Constitutional Procedure Code (Law 31307) provides that "In constitutional proceedings against judicial decisions, judges or magistrates of the Judiciary are not notified or summoned with the lawsuit". In this regard, the Constitutional Court (TC) in the order issued in Case No ...

By Board Resolution Nº 368-2021-MINEM/DGH and Board Resolution Nº 369-2021-MINEM/DGH, published on September 21, 2021 in the Official Gazette “El Peruano”, the drafts of the “Operating Procedure for the electronic market of the auctions for the transfer of natural gas supply volume and/or transport capacity (MECAP)” (“MECAP Operating Procedure“) and of the “Operating Procedure for the Transfer of Information in the Natural Gas Market&rd

On June 26, 2021, the Ministry of Economy and Finance – MEF published in the Official Gazette “El Peruano” the Supreme Decree Nº 162-2021-EF (hereinafter, the “Supreme Decree”), whereby it amends the rules contained in the Regulations of the State Procurement Law, adopted by Supreme Decree Nº 344-2018-EF (hereinafter, the “Regulations”) ...

On June 27, Supreme Decree Nº 005-2021-IN was published in the Official Gazette “El Peruano” adopting the new “National Directive of Internal Order for the protection of National Critical Assets – ACN” (“New Directive”) ...

Various measures adopted by the MEF, the OSCE and PERÚCOMPRAS within the framework of the declaration of the State of Emergency established by Supreme Decree No. 044-2020-PCM. On March 17, 2020, the General Supply Directorate of the Ministry of Economy and Finance published Directorial Resolution No. 001-2020-EF-54 ...