By: Eng. María José Rodríguez and Virginia Nakagawa – Regulatory Consultant
By Resolution No. 0040-2026-CD-OSITRAN (published in the Official Gazette on July 26, 2026), OSITRAN has amended the Regulation Governing the Regulatory Contribution (Reglamento de Aporte por Regulación), originally approved by Board Resolution No. 064-2015-CD-OSITRAN.
The amendments are principally intended to:
1. Introduce a graduated tax penalty regime, incorporating a framework for the progressive reduction of tax-related sanctions.
2. Align the regulation with the recent amendments to Peru’s Tax Code, ensuring consistency with the current tax enforcement framework.
3. Modernize the regulatory procedure through the incorporation of electronic case files and electronic service of process, thereby advancing the digitalization of tax proceedings.
4. Enhance the Regulation’s technical quality, improving its drafting, consistency, and regulatory coherence.
We are pleased to share a briefing on these regulatory developments prepared by Virginia Nakagawa and María José Yuriko Rodríguez Nakagawa, with the valuable support of Sofía Coaguila Otálora.
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