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Tax Issues
GENERAL RULES
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.

Supreme Decree N° 004-2002-PCM: They establish aliquots of the contribution called Contributions by Regulation for companies in the electricity and hydrocarbon subsectors.
SPECIFIC RULES

Law N° 26221: Organic Law of Hydrocarbons (Income Tax Art.48° - 54°) (Import and Export Art. 55° - Art. 59°) (Temporary lmport Art. 60° - Art. 62°) (Tax and Exchange Guarantees Art. 63° - Art. 66) (3

Law N° 27909: Law referring to the scope of the Income Tax in the Agreements of Contracts that grant Tax Stability

Supreme Decree Nº 32-95-EF: Regulations for the Guarantee of Tax Stability and the Tax Regulations of the Organic Hydrocarbons Law

Law N° 27624: Law that provides for the refund of the General Sales Tax and Municipal Promotion Tax for hydrocarbon exploration

Supreme Decree N° 083-2002-EF: Regulations of the Law that provides for the refund of the General Sales Tax and Municipal Promotion Tax fot the exploration of hydrocarbons

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 
LEGEND
(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
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