As we commence the fiscal year 2021, the approval of the new Procedural Reference Unit (PRU) and the new Schedule of Judicial Tariff Values has been arranged, which will remain in force during this annual period.
This was established through Administrative Resolution No. 000393-2020-CE-PJ, published on January 6, 2021, stipulating that the value of the PRU will be S/ 440.00; this represents an additional amount of S/ 10.00 compared to the PRU value that was in effect during the year 2020, which was S/ 430.00.
The modification in the PRU value is based on the increase in the value of the Tax Unit (UIT), which for the year 2021 has been set at the amount of S/ 4,400.00. This is considering that the value of the PRU is equivalent to 10% of the UIT.
Additionally, as indicated, the legislation under discussion has approved the new Schedule of Judicial Tariff Values, corresponding to the judicial tariffs that will be applicable in the execution of different acts during the development of a judicial process.
In light of this, we share an excerpt from the Schedule of Judicial Tariff Values applicable to the 2021 period, detailing the main procedural acts that may occur in a Contested or Non-Contested Process, along with the respective value of their judicial tariffs.
Contact
Carina Dávila, Legal Manager, BDO Outsourcing
Andres Fassioli, Legal Advisor, BDO Outsourcing