On 17 September 2019, the Peruvian Tax Administration (SUNAT) published Report No. 116-2019-SUNAT / 7T000 of 27 August 2019 on its website, through which SUNAT clarifies the application of General Anti-Avoidance Rule (GAAR).
On 19 July 2012, GAAR was incorporated into the Peruvian Tax Code through Legislative Decree 1121, which entered in to force on 19 July 2012. On 12 July 2014, the Peruvian Congress enacted Law No.30230, which suspended the application of the GAAR, until the Peruvian Government ruled additional regulations. On 7 May 2019, Supreme Decree No. 145-2019-EF was published, which approves the background parameters and form for the application of the GAAR contained in the Standard XVI.
Supreme Decree No. 145-2019-EF (forced on 7 May 2019) allowed SUNAT to apply the GAAR to acts, events, and situations produced since the entering into force of the Legislative Decree 1121, where GAAR was suspended by virtue of Law 30230 of 12 July 2014.
