{"id":5847,"date":"2023-08-01T22:47:54","date_gmt":"2023-08-01T22:47:54","guid":{"rendered":"https:\/\/taxupdate.com.br\/?p=5847"},"modified":"2024-10-23T12:30:33","modified_gmt":"2024-10-23T12:30:33","slug":"peru-investments-in-the-amazonia-region-promotional-regime","status":"publish","type":"post","link":"https:\/\/taxupdate.com.br\/en\/peru-investments-in-the-amazonia-region-promotional-regime\/","title":{"rendered":"<strong>PER\u00da: INVESTMENTS IN THE AMAZON\u00cdA REGION PROMOTIONAL REGIME<\/strong>"},"content":{"rendered":"\n<p>Today, the Peruvian Official Gazette published Law No. 31,855 \u2013 effective January 1<sup>st<\/sup>, 2024 &#8211; which amends Law No. 27,037 \u2013 Investments in the Amazon\u00eda Promotional Regime Law \u2013 in order to provide that a <strong>5% Income Tax rate<\/strong> shall apply on third category income \u2013 i.e., business income &#8211; shall apply for taxpayers located in Loreto and Madre De Dios Departments, in the Iparia and Maissea districts of the Province of Coronel Portillo, and in the Provinces of Atalaya and Pur\u00fas, and that carry out the following activities:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>agriculture, livestock, aquaculture, fishing, and tourism activities.<\/li>\n\n\n\n<li>manufacturing activities related to processing, transformation, and commercialization of primary products arising from activities stated in (i).<\/li>\n\n\n\n<li>timber extraction.<\/li>\n\n\n\n<li>passengers and cargo water transportation from\/to the ports of the Amazon\u00eda area.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/busquedas.elperuano.pe\/normaslegales\/ley-que-modifica-la-ley-27037-ley-de-promocion-de-inversion-ley-n-31855-2200792-2\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Today, the Peruvian Official Gazette published Law No. 31,855 \u2013 effective January 1st, 2024 &#8211; which amends Law No. 27,037 \u2013 Investments in the Amazon\u00eda Promotional Regime Law \u2013 in order to provide that a 5% Income Tax rate shall apply on third category income \u2013 i.e., business income &#8211; shall apply for taxpayers located &hellip; <a href=\"https:\/\/taxupdate.com.br\/en\/peru-investments-in-the-amazonia-region-promotional-regime\/\">Continued<\/a><\/p>\n","protected":false},"author":13,"featured_media":6074,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[345,506],"tags":[19],"class_list":["post-5847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latam","category-posts-en","tag-taxupdate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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