The tax authority's Resolution No. 355-2013/SUNAT extended until 30 June 2014 the temporary exemption for commodities transactions from the application of the withholding income tax regime. Resolution No. 355-2013/SUNAT was published in the Official Gazette on 12 December 2013, and is in force from the day after its publication.
The withholding income tax regime, as established by the tax authority's Resolution No. 234-2005/SUNAT, is applicable to: