Site terms of use

This website is operated by ESTUDIO TOLENTINO & ASOCIADOS S.A.C., RUC 20610995668, with address at Calle 2 de Mayo N.° 516, Oficina 201, Miraflores, Lima 15074 (hereinafter, the Firm).

Access to and use of the site imply full acceptance of these terms. If you do not agree with any of them, we ask you to refrain from using it.

All information published on this site, including the articles in the Resources section, the service descriptions, and the frequently asked questions, is for general informational purposes only.

That content does not constitute legal, accounting, tax or financial advice for a specific case, nor does it replace the professional evaluation of a particular situation. Regulations change, the criteria of the tax administration and of the courts evolve, and two cases that appear identical may be resolved differently depending on their facts and their documentation.

The Firm assumes no responsibility for decisions adopted on the basis of the information published on this site without prior professional advice assessing the specific case.

Completing the contact form, writing on WhatsApp, or sending an email does not by itself create a professional relationship between the user and the Firm, nor does it oblige the Firm to take on the defense or the engagement inquired about.

The professional relationship arises only when both parties agree in writing on the scope of the service and the corresponding fees, through acceptance of the proposal or the signing of the services agreement.

As long as that relationship does not exist, we recommend not sending confidential information or sensitive documentation through the site. The Firm's duty of professional confidentiality applies in every case, but open digital channels are not the appropriate means for transmitting sensitive information.

Many legal and tax matters are subject to strict deadlines whose loss is irreversible. The user is solely responsible for tracking their own deadlines as long as there is no professional engagement accepted in writing.

Sending an inquiry through the site does not interrupt or suspend any deadline, and the Firm does not guarantee a specific response time before the engagement is accepted.

The texts, the articles, the logo, the design, the structure, and the other elements of the site are owned by the Firm or used under the corresponding authorization, and are protected by copyright and industrial property law.

Reading, printing, and partial quotation of the contents for personal, academic, or professional purposes is permitted, provided that the source is credited and a link to the original page is included. Full reproduction, modification, or commercial use of the contents without the Firm's prior written authorization is prohibited.

The user agrees not to use the site to:

• Send false information, impersonate a third party, or register other people's data without their authorization.
• Send defamatory or unlawful content, or content that infringes third-party rights.
• Attempting unauthorized access, mass data extraction, or any action that affects the operation or security of the site.
• Using the forms, including the Complaints Book (Libro de Reclamaciones), for purposes other than those intended.

The Firm reserves the right to restrict access to the site to anyone who breaches these terms, without prejudice to any applicable legal action.

The site may contain links to public entity portals or to third party pages, including maps and the WhatsApp channel. Those links are provided for reference only.

The Firm does not control or take responsibility for the content, the privacy policies, or the availability of those sites. Access to them is at the user's own risk.

The Firm seeks to keep the site operational and its content up to date, but does not guarantee uninterrupted availability or the absence of errors.

The site may be temporarily suspended for maintenance, updates or causes beyond the Firm's control, without this giving rise to any liability.

The processing of personal data collected through the site is governed by the Privacy Policy, which forms an integral part of these terms and can be consulted on the corresponding page.

In accordance with the Consumer Protection and Defense Code (Ley 29571) and its Complaints Book Regulations, the Firm makes a virtual Complaints Book (Libro de Reclamaciones) available to consumers, accessible from the footer of this site.

The complaint must be addressed within a non extendable period of no more than fifteen (15) business days, counted from the day following its submission. Filing the complaint does not prevent resorting to other dispute resolution channels, nor does it constitute a prior requirement for filing a complaint with INDECOPI.

The Firm may modify these terms at any time. The version in force is the one published on this page, with the date of last update indicated at the top. Use of the site after a modification implies acceptance of the version in force.

These terms are governed by the laws of the Republic of Peru.

Any dispute arising from access to or use of this site is submitted to the jurisdiction of the judges and courts of the Judicial District of Lima, without prejudice to the rights granted to the user by consumer protection regulations.

For any communication related to these terms: informes@tolentinoyasociados.pe.