Extraordinary powers to the Executive
In September 1990, the Peruvian Senate granted extraordinary powers to the Executive Branch for sixty days to issue legislative decrees on tax matters. The measure allowed the creation, modification or elimination of taxes and the elimination of tax exemptions.
The Senate approved the granting of extraordinary powers to the Executive Branch so that, within sixty days (until November 30, 1990), it could issue legislative decrees creating, modifying or eliminating taxes and eliminating tax exemptions. This measure was taken in the context of the new government of Alberto Fujimori Fujimori, who had assumed power in July 1990. The extraordinary powers allowed the Executive to legislate on tax matters without going through the ordinary legislative process in Congress.