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Peru: Formal Defects and Nullities in Tax Audits: A Limit to Administrative Powers

08 August 2025 by +Value - Peru

In the field of tax law, the audit procedure constitutes one of the essential pillars to guarantee the correct determination of tax obligations and, at the same time, the protection of the taxpayer's rights. In this context, a rigorous scrutiny of the actions of the Tax Administration is indispensable, not only from a substantive perspective, but also from the strict observance of the legally established procedure.