Roxana Terrones

Roxana Terrones


  • Pontificia Universidad Católica del Perú, 1993.
  • Universidad de Lima, Graduate Course on Taxation, 1998.
  • Executive Specialization Program (PEE) 2000 in Accounting and Finance for Non-Specialists at Esan.
  • Pontificia Universidad Católica del Perú, Master of Business Law, 2004.


  • Hernández & Cía. Abogados Law Firm (to present).
  • National Legal Intendency of the National Superintendency of Tax Administration (Sunat), where she held the positions of professional supervisor of the Non-Contentious and Judicial Procedures Area; Manager of the Rulings and
  • Contentious Proceedings Area; and professional in the Tax Standards Management of said Intendency.
  • Tax Reform Commissions, on behalf of the Sunat before the Congress of the Republic, and in the drafting and regulatory and complementary standards applicable to internal taxes, before the Ministry of Economy and Finance.

Teaching Experience:

  • Professor of the Tax Planning and Tax Shield courses at Universidad de Esan.
  • Professor of the Tax Code, Tax Law III: Excise Taxes, and Tax and Labor Law courses at Universidad San Ignacio de Loyola.
  • Professor of the Tax Law: Income Tax and Tax Code courses at the Sunat’s Tax Administration Institute (IAT).
  • Professor of the Tax Law: Tax Code course at the Lima Bar Association.


  • Lima Bar Association.
  • Peruvian Institute of Tax Law (IPDT).
  • International Fiscal Association (IFA) – Peruvian Group.


  • Spanish and English.
Roxana Terrones