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Peru enacts Special Installment Payment regime for tax debts due by 31 December 2023

20 September 2024

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Tax Alerts, Legislation & Policy, Na...

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Peru

The Executive has enacted Legislative Decree 1634, establishing a special installment payment regime for tax debts due by 31 December 2023. On 30 August 2024, the Executive enacted Legislative Decree 1634, establishing a special installment payment regime for tax due by 31 December 2023.Congress enacted Law 32089 on 4 July 2024, allowing the President, for a maximum term of 90 calendar days, to enact various tax measures. Among other things, the Law established that the President is empowered to legislate on the creation of a special installment payment regime for tax debts due by 31 December 2023. (For details, see EY...