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Taxpayers’ rights
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Collection
Object 1
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National Superintendency
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Treaties
Last update: July 2012 Tax System (in effect in 2012) (1)
Technical Assistance
The Central Government has authority over the following taxes: 1.
Taxes
on
Income,
Profits
and
Capital
Gains
• Income Tax, contained in the Single Revised Text (TUO, in Spanish) of the Income Tax Law, approved by the Executive Decree Nº 179-2004-EF (published in the Official Gazette on 12.08.2004) and amending laws. • ITAN - Temporary Tax on Net Assets, contained in the Law N° 28424 (published in the Official Gazette on
12.21.2004)
and
amending
laws.
• Tax on Casino Games and Slot Machines, contained in Law N° 27153 (published in the Official Gazette on 07.09.1999) and amending laws. 2.
General
Consumption
Taxes
Cooperation Map
• IGV – General Sales Tax, contained in the TUO of the General Sales Tax and Excise Tax approved by the Executive Order Nº 055-99-EF (published in the Official Gazette on 04.15.1999) and amending laws. 3.
Excise
Taxes
• ISC – Excise Tax, contained in the TUO of the General Sales Tax and Excise Tax approved by the Executive Order Nº 055-99-EF (published in the Official Gazette on 04.15.1999) and amending laws. • Special Tax for National Tourism Promotion and Development, contained in Law N° 27889 (published in the
Official
Gazette
on
12.19.2002)
and
amending
laws.
• IVAP – Tax on Sales of Milled Rice, contained Law N° 28211 (published in the Official Gazette on 04.22.2004) and amending laws. 4.
Taxes
Initiative Portfolio on
Financial
Transactions
• ITF – Financial Transaction Tax, contained in the TUO of the Act for the Fight Against Evasion and for the Formalization of the Economy, approved by the Executive Decree N° 150-2007-EF (published in the
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