Last Change:

08/07/2025

Regulations of the Income Tax Law, Supreme Decree No. 122-94-EF

Original names of the law: Reglamento de la ley del impuesto a la renta, Decreto supremo nº 122-94-EF

Year: 1994

Type: Domestic law

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

Link to external source: https://www.sunat.gob.pe/legislacion/renta/regla/fdetalle.pdf
Description

The Regulations of the Income Tax Law, which consist of one General Provision, thirteen (13) Chapters, sixty-four (64) Articles, and sixteen (16) Transitional and Final Provisions, are hereby approved.