Governance
Unidad Impositiva Tributaria (UIT)
A reference value used in Peru for tax, fine, and other legal calculations.
Definition
The 'Unidad Impositiva Tributaria' (UIT) is a reference value established annually by the Peruvian government, used for determining taxes, fines, and other legal obligations. In the context of Ley N° 26772, administrative sanctions for discrimination are expressed as a multiple of the UIT, providing a standardized and annually adjusted measure for penalties imposed by enforcement bodies like the Ministry of Labor.