Viceroyalty of Peru on July 21, 1821. The independence of Peru was proclaimed on July 28, 1821. Viceroy José de la Serna e Hinojosa, still in command of a sizable military force, retired to Jauja, and later to Cusco. On July 26, 1822, San Martín and Simón Bolívar met in Guayaquil to define a strategy for the liberation of the rest of Peru. The meeting was secret, and exactly what occurred is not known. However, afterwards San Martín returned to Argentina while Bolívar prepared to launch an offensive against the remaining royalist forces in Peru and Upper Peru (Bolivia). In September 1823 Bolívar
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