The Executive Power has issued Legislative Decree No. 1528, which amends the Tax Code to optimize procedures. In this regard, Articles 125 and 146 of the Tax Code were amended regarding transfer pricing.
Regarding article 125 of the TC, 45 business days were established as a term to offer and act evidence in the resolutions issued due to the application of the transfer pricing rules or Rule XVI of the Preliminary Title.
Regarding Article 146 thereof, the term is 30 business days following the date of the notification concerning appeals of resolutions issued due to the application of the transfer pricing rules.
Source: Diario El Peruano 07/03/22
