On December 13, 2023, the Plenary of Congress approved Bill No. 5434/2022-CR, through which Article 3 of Legislative Decree No. 943 “Single Taxpayers Registry Law” is amended and, consequently, the obligation to include the RUC and the Corporate Name of the advertisers in all documentation through which goods and/or services are offered, including those cases in which the offer is made using digital e-commerce platforms, social networks, websites, advertising emails, mobile applications, among others, is eliminated.
Specifically, the referred Bill states the following:
“Sole Article. Amendment of Article 3 of Legislative Decree 943, Single Taxpayers Registry Law.
The second paragraph of Article 3 of Legislative Decree 943, Law of the Single Taxpayers Registry, is amended as follows:
Article 3. Of the RUC number
[…]
The aforementioned number shall also be communicated to public administration entities, companies of the financial system, notaries and other subjects included in Article 4″.
The referred Bill will be sent to the Executive Branch and, if there are no observations, it will be published in the Official Gazette El Peruano.
For further information, please contact Tulio Tartarini (ttartarini@estudiorodrigo.com) and/or Ximena Aramburú (xaramburu@estudiorodrigo.com).
