On May 1st, 2023 SUNAT published Resolution 097/2023 that establishes the procedure for returning the General sales Tax (IGV) to tourists, indicates the date of operation of the first authorized checkpoint and regulates other provisions.This resolution establishes that the authorized checkpoint of the international air terminal is located in the pre-boarding control area of the first floor of the aforementioned terminal and is operational as of May 2, 2023, the date on which this resolution entered into force.
Source: sovos.com
