Viceroyalty of Peru arrived in Lima with Antonio José de Sucre to plan the offensive. In February 1824 the royalists briefly regained control of Lima. Olañeta's Rebellion started by surprise and the entire royalist army of Upper Peru (today's Bolivia) revolted, led by Pedro Antonio Olañeta (royalist) against La Serna, the viceroy of Peru (a liberal). This broke the royal army and started a civil war in Upper Peru. Having regrouped in Trujillo, Bolívar in June led his rebel forces south to confront the Spanish under Field Marshal José de Canterac. The two armies met on the plains of Junín on August 6,
Taxation in Peru also for investments in manufacturing industries located in the jungles, in designated tax-free zones and in borderline areas of the country. Furthermore, companies involved in certain economic sectors may be subject to special or reduced income tax rates (i.e. companies involved in agriculture, animal husbandry and similar activities are entitled to a 15% rate). Peru also has an income tax for individuals. Peruvian citizens domiciled in Peru are subject to taxation on their worldwide income. Individuals not domiciled in Peru are only taxed in this country on their Peruvian sourced income. Foreigners residing or staying in Peru for more than