- Supreme Decree No. 157-2024-EF regulates general sales tax and selective consumption tax on digital services and importing intangible goods
- Measures include clarifying definition of underlying transaction, conditions for crediting taxes withheld, and offsetting improper or excessive payments
- Non-domiciled subjects with tax debts may receive negotiable credit notes or non-negotiable checks from SUNAT
- Decree goes into effect on Aug. 25
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
