Peru: SUNAT updates fine reduction rules for late tax filings

12 December, 2025

Peru’s Tax Authority (SUNAT) has amended the gradual reduction of fines for taxpayers who fail to file certain income tax returns through Resolution No. 000355-2025/SUNAT, published in the Official Gazette on 29 November 2025 and effective from 30

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Ireland: New Tax-Geared Penalties for Non-Submission of Returns

13 June, 2017

On 12 June 2017, Irish Revenue published the manual Tax-Geared Penalties for Non-Submission of Returns, that provides guidance as to the application of tax-geared penalties under section 1077E TCA 1997 in circumstances where the taxpayer has

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