<ul><li><a href=https://www2.congreso.gob.pe/sicr/cendocbib/con4_uibd.nsf/08CBDC2F578E5A7705257E0000553964/$FILE/CodigoFiscal.pdf target=_blank>Law No. 8 Fiscal Code(Law No. 8 Codigo Fiscal. Published on January 27 1956, Art 710)</a></li></ul>