OMC Abogados & Consultores provides advice about Income Tax 2021

The Peruvian firm OMC Abogados & Consultores, through its Tax Law area, is available to taxpayers interested in availing themselves of the benefit that allows the suspension of payment on account of Income Tax 2021.

According to Resolution No. 225-2020/SUNAT of the National Superintendency of Customs and Tax Administration, all those independent taxpayers who issue a receipt of professional fees and their income does not exceed the payment on account of IR 2021 are excepted the S/ 3,208 per month. The rule also applies to those professionals who perform the functions of company directors, trustees, agents, business managers, executors or similar, for which they receive income from the fourth and/or fifth categories and whose monthly amount does not exceed S/ 2,567.

For more information or to request legal advice on the mentioned subject, you can write to us at the following emails: omago@omcabogados.com and marketing@omcabogados.com.pe