Purpose of the Amendment: The law establishes a special temporary general sales tax (IGV) rate to support micro and small enterprises in the restaurant, hotel, and tourist accommodation sectors, aimed at aiding economic recovery post-COVID-19.
Tax Rate Structure: The IGV rate is set at 8% for fiscal years 2025 and 2026, with an increase to 12% for fiscal year 2027.
Validity Period: The 8% rate will be effective from the month following publication until December 31, 2026, after which the 12% rate will apply throughout 2027.
Source busquedas.elperuano.pe
