Last Change:

06/26/2025

Supreme Decree 054-99-EF, TUO of Legislative Decree 774, the Income Tax Law.

Original names of the law: Decreto supremo nº 054-99-ef, Texto Unico Ordenado de la Ley del Impuesto a la Renta

Year: 1999

Type: Domestic law

Rights Category: Nationality, Integration & Public Affairs, Work & Workplace rights

Link to external source: https://cdn.www.gob.pe/uploads/document/file/250482/225870_file20181218-16260-jr032c.pdf?v=1545175428
Description

Unique Consolidated Text of the Income Tax Law.