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January 20, 2021
2021-0135

Peru no longer requires certain recipients of corporate income from investment funds to keep accounting books and records

Peru eliminated the obligation to keep accounting books and records for individuals receiving corporate income from investment funds.

In Law No. 31108 (published in the Official Gazette on December 31, 2020), Peru eliminated the requirement to keep accounting books and records for resident individuals who receive corporate income from investment funds. The change is effective as of January 1, 2021.

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For additional information concerning this Alert, please contact:
 
Ernst & Young Asesores S.C.R.L, Lima
   • Roberto Cores (roberto.cores@pe.ey.com)
   • Ramón Bueno-Tizón (ramon.bueno-tizon@pe.ey.com)
Latin American Business Center, New York
   • Ana Mingramm (ana.mingramm@ey.com)
   • Pablo Wejcman (pablo.wejcman@ey.com)
   • Enrique Perez Grovas (enrique.perezgrovas@ey.com)
 

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