The Peruvian Tax Authority has established rules allowing nonresident taxpayers to perform online payment of Peruvian Income Tax.On 27 November 2022, Peru’s Government enacted Peruvian Tax Authority’s Resolution No. 251-2022 (TR 251-2022) for introducing rules for online payment of the Peruvian Income Tax by nonresident taxpayers. BackgroundBefore the issuance of TR 251-2022, nonresident taxpayers were not allowed to perform the payment of Peruvian Income Tax payment online. The corresponding taxes could only be paid through pre-printed Form 1073.Tax Resolution 251-2022TR 251-2022 establishes an online tax payment method for nonresident taxpayers obtaining Peruvian source income derived from:Transactions between nonresidents or operations...