On 30 June 2014, Resolution No. 203-2014/SUNAT was published in Peru's Official Gazette. The resolution amends the applicable VAT withdrawal system rate for certain services. Peru's VAT withdrawal system is s used to control VAT fraud and defaults, and enables the government to take collected VAT from a taxpayer’s bank account. The rate for the following services was reduced to 10% from 12%: Legal Accounting Market research Advertising Business management consulting Architecture Engineering The resolution entered into force 1 July 2014.