Only seven of 17 first division clubs had begun to put their foreign players papers in order since being called upon to do so, the National Immigration Superintendents' office said in a statement.
               
"It is important to note that another 20 footballers have not applied yet (for work permits) and they and their clubs are called on ... to comply with Peruvian law," it said.
               
Tax attorney Edgardo Bernuy told the America television channel that clubs were saving about 30 percent in taxes by not seeking work permits for their foreign players and they faced fines of up to USD 100,000.
               
Leading clubs Universitario, Alianza Lima, Juan Aurich, San Martin, Real Garcilaso and Cienciano have players from Argentina, Uruguay, Colombia, Paraguay and Panama on their books.
               
Many Peruvian clubs are deep in debt and the national team have not reached the World Cup finals since 1982.
              
They placed a creditable third at the 2011 Copa America, however, and have been drawn in Group C with Brazil, Colombia and Venezuela for this year's tournament in Chile, which kicks off on June 11.

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