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Coronavirus (COVID-19)

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COVID-19 is bringing the world unprecedented challenges, and new opportunities to ensure our well-being—as individuals, as families, and as companies. In a time when social distancing has become the watchword it is very important to keep updated.

As business environments change, we see it as our task to guide you through challenging times. Our experts provide you here with an overview of the most relevant news and publications related to the impact of this pandemic in our country. We are updating this section regularly as the situation unfolds.

05/05/2020
Main tax and cus­toms rules and/or meas­ures is­sued as a con­sequence of the...
Our Tax area has gathered all the norms and / or meas­ures that have been is­sued giv­en the State of Emer­gency de­clared in our coun­try due to the COV­ID-19 pan­dem­ic. You can down­load the pub­lic­a­tion, which...

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21/06/2021
Ley que pro­mueve la adquis­i­ción y pro­visión de la va­cuna con­tra el coronavir­us...
De­duc­ción Trib­u­tar­ia Con fecha 21 de ju­nio de 2021 se pub­licó en el Di­ario Ofi­cial El Peru­ano la Ley No. 31225, la cu­al tiene por ob­jeto garant­iz­ar una es­trategia san­it­ar­ia para la adquis­i­ción y pro­visión...
01/06/2021
Some leaks can­'t be fixed
“Con­fid­en­tial in­form­a­tion is like an ice cube... give it to the party who has no re­fri­ger­at­or or will not agree to keep it in one, and by the time of the tri­al you have just a pool of wa­ter.” This...
22/03/2021
De­duc­cion de gas­tos por ser­vi­cios in­tra­gru­po
El 18 de mar­zo de 2021 la SUNAT pub­licó el In­forme No. 135-2020/SUNAT, a través del cu­al es­table­ció el siguiente cri­terio:El cuarto pár­rafo del lit­er­al i) del artículo 32-A de la LIR, antes de su...
25/02/2021
SBS emite el Re­gla­mento para la Gestión de la Se­gur­id­ad de la In­form­a­ción...
Me­di­ante Res­olu­ción SBS No. 504-2021 (“Res­olu­ción”), de fecha 23 de feb­rero de 2021, la Su­per­in­tend­en­cia de Banca, Se­gur­os y Ad­min­is­trador­as Priva­das de Fon­dos de Pen­siones (“SBS”) pub­licó...
04/02/2021
Law and reg­u­la­tion of force ma­jeure in Peru
1. Is there le­gis­la­tion on force ma­jeure in your law sys­tem? Yes, there is le­gis­la­tion on force ma­jeure in Peru. 2. If so, what is the text of the force ma­jeure clause in your civil code? The gen­er­al...
22/12/2020
Law and reg­u­la­tion of Cov­id-19 loan morator­i­ums in Peru
1. De­scrip­tion of the le­gis­la­tion 1.1 Is there a morator­i­um on loans le­gis­la­tion im­ple­men­ted in your jur­is­dic­tion? Yes. 1.2 If no: Are there any on­go­ing dis­cus­sions re­gard­ing a po­ten­tial in­tro­duc­tion...
Comparable
12/11/2020
Law and reg­u­la­tion of Cov­id-19 tax re­lief in Peru
Value Ad­ded Tax Com­pan­ies with in­come up to 2,300 Tax Units (aprox. USD 2.7MM) have been gran­ted an ex­ten­sion to sub­mit the Feb­ru­ary Monthly Tax Re­turn for VAT to June this year. However, if the tax­pay­er...
Comparable
13/10/2020
Man­aging the chal­lenges of the post COV­ID work­place
Few can deny the im­pact that the COV­ID-19 pan­dem­ic has had and is hav­ing on the way people work since the glob­al es­cal­a­tion of the COV­ID-19 pan­dem­ic in March 2020. "We have seen massive changes take place...
31/08/2020
Sta­bil­isa­tion and re­struc­tur­ing law in Peru
1. Which fin­an­cial (not tax or la­bour) short-term com­pens­a­tion schemes for im­me­di­ate losses due to so­cial dis­tan­cing meas­ures have been im­ple­men­ted? For which in­dus­tries/sizes of busi­ness? Con­sid­er­ing...
07/08/2020
Treaty claims for can­celled or mod­i­fied in­fra­struc­ture pro­jects in the...
A re­cent IC­SID tribunal has denied an in­vestor’s claim con­cern­ing the de­vel­op­ment of an air­port pro­ject in Latvia. The in­vestor was un­able to pro­ceed with the con­struc­tion of its pro­ject due to nu­mer­ous...
21/07/2020
Draft of the “Su­preme De­cree that ap­proves the Reg­u­la­tions for the Qual­i­fic­a­tion...
On Ju­ly 18th, 2020, the Draft of the “Su­preme De­cree that ap­proves the Reg­u­la­tions for the Qual­i­fic­a­tion of In­ter­ested parties to carry out Hy­dro­car­bon Ex­plor­a­tion and Ex­ploit­a­tion or Ex­ploit­a­tion activ­it­ies”...
07/07/2020
Build­ing law and reg­u­la­tion in Peru dur­ing Cov­id-19
1. Is there con­struc­tion-rel­ev­ant COV­ID-19 reg­u­la­tion? There is no spe­cif­ic reg­u­la­tion re­lated to the con­struc­tion sec­tor. However, due to the COV­ID- 19 pan­dem­ic, on March 15th, 2020, the Gov­ern­ment...