Chapter I. Legislative texts concerning the legal status of the United Nations and related intergovernmental organizations

Peru

REFUND OF THE GENERAL SALES TAX AND THE MUNICIPAL DEVELOPMENT TAX LEVIED ON GOODS PURCHASED WITH DONATIONS FROM ABROAD AND GOODS IMPORTED BY DIPLOMATIC MISSIONS AND INTERNATIONAL AGENCIES

LEGISLATIVE DECREE NO. 783'

THE PRESIDENT OF THE REPUBLIC

CONSIDERING THAT

The Democratic Constituent Congress, in accordance with the provisions of article 188 of the Political Constitution of Peru, has by Act No. 26429 delegated to the executive branch the power to issue, until 31 December 1993, legislative decrees amending the laws governing the central Government and local government taxation systems in an effort to simplify those laws.

Pursuant to article 211, paragraph 10, of the Political Constitution of Peru; With the approval of the Council of Ministers,

Having a duty to report to the Democratic Constituent Congress,

Has issued the following Legislative Decree:

Article 1. The general sales tax and the municipal development tax paid on purchases of goods and services financed with donations from abroad and with non-reimbursable international technical cooperation granted by foreign Governments and institutions or international technical cooperation agencies to the Government of Peru, State bodies (with the exception of State enterprises) or non-profit institutions previously accredited by the Government of Peru may be refunded.

The tax refund referred to in the preceding paragraph shall be effected through negotiable letters of credit.

Article 2. The National Tax Administration Office (SUNAT) shall de-fine a special category for the beneficiary bodies eligible for the treatment described in the preceding article, as well as for their legal representatives.

The Ministry of Foreign Affairs shall provide SUNAT with a list of registered institutions which contribute donations and provide international co-

operation, as well as with any other information needed to implement the preceding paragraph.

Article 3. A supreme decree countersigned by the Minister for the Economy and Finance shall establish the threshold above which the general sales tax and the municipal development tax referred to in article 1 of this legislative decree are to be refunded, the criteria which beneficiary bodies will have to meet in order to qualify for the SUNAT category referred to in the preceding article, the list of goods and services eligible for a refund, and any other regulations and rules necessary for compliance with the provisions of this Legislative Decree.

...