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tax Issues


Tax Issues
SPECIFIC RULES
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 

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