Peru Gazettes Resolution Establishing Online Tax Payment Service for Specific Taxpayers

The Peruvian Official Gazette Nov. 27 published Resolution No. 000251-2022, establishing an online tax payment service for specific taxpayers. The resolution includes measures: 1) allowing the online payment of the income tax for a Peruvian source of income of nonresident taxpayers for which withholding isn’t required or wasn’t made; 2) allowing the online tax payment for employment income of resident taxpayers; 3) establishing the payment service for contributions and fines associated with social security (EsSalud) and pensions (ONP), and for the refund of an excess balance paid; and 4) establishing the procedure of the declaration and payment through the online …