On 12 September 2015, Peru published Supreme Decree No. 253-2015-EF in the Official Gazette. The Decree sets out the conditions for requesting private letter rulings on tax matters from the tax authority (SUNAT).
Rulings are available for tax matters concerning corporate income tax and value added tax. When requested, a ruling should be issued by SUNAT within 4 months. However, the decree states that if a response is not given within the 4-month period, it does not indicate the acceptance o…