EFTA Document EFTA01367154

Amendment #4 Page 725 of 868 able ie toi Begnnria in 2015, in attenton to Article 55 of Law No 30296, the tax rate applicable on the taxable income, after deducting the workers' profs sharing is as follows 2015 and 2016. 28 pacer/ 2017 and 2018. 27 percent. 2019 onwards 26 percent. Legal persons not domiciled m Peru and natural persons are sottect to retention of an additional tax on dvdends recewed In the ;egad and in attention to Law No. 30296, the actlsonal tax on dividends for ncom