|Political Constitution of Perú (Title III: The Economic Regime. Chapter I: General Principles)
|S. D .N°113-2013-EF: Unique Text of the Tax Code
|S.D. Nº 179-2004-EF: Single Ordered Text of the Income Tax Law
|Supreme Decree N° 122-94-EF: Regulation of the Income Tax Law
|General Sales Tax and Consumption Tax
|Legislative Decree N° 821: Law on General Sales and Selective Consumption Tax
|Supreme Decree N° 29-94-EF - Regulation of the General Sales Tax Law and Selective Consumption Tax
|Legislative Decree N° 973: Sspecial Regime for early recovery of the General Sales Tax
|Contributions by Regulation
|Law N° 26221: Organic Law yf Hydrocarbons.
Supreme Decree N° 136-2002-PCM: Establishes provisions referring to contributions from companies and entities of the electricity and hydrocarbons subsectors within the framework of Law Nº 27332 (Only numerals 1.2 y 2.3 of articles 1 and 2 of the referred standard)
|Supreme Decree N° 098-2016-PCM: Contribution for Regulation of OSINERGMIN is approved.
Superintendency Resolution N° 258-2004/SUNAT: They establish the procedure fot the definitive return ot the IGV, IPM and ISC to companies thay carry out hydrocarbons explorations activities that act under the form of business collaboration contracts without independent accounting.
Superintendency Resolution N° 259-2004-SUNAT: Establish the procedure for the definitive return of the IGV, IPM and ISC to companies that carry out hycrobarbon exploration actitvities hidrocarburos not included in the Superintendency Resolution N° 258-2004/SUNAT
(1) Supreme Decree N° 133-2013-EF - Single Ordered Text of the Code Tax
(2) Supreme Decree N° 179 - 2004 - EF - Single Ordered Text of the Income Tax Law
(3) Supreme Decree N° 042-2005-EM - Single Ordered Text of the Organic Law of Hydrocarbons