20 January 2021 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.
Document ID: 2021-0135 | |||||||||||||||