Financial institutions subject to reporting must submit annually, during the period from January 2 to May 31 of the year following the year to which the information to be reported corresponds.

According to Article 5 of the Regulation, each financial institution subject to reporting must provide SUNAT with the following information for each reportable accou

The financial accounts not subject to reporting or excluded are those indicated in Section C of Annex I - Glossary of the Regulations. 

1. Deposit accounts
2. Custody accounts
3. The equity or debt interest in a financial institution that corresponds to an investment entity or others.
4. The Insurance Contracts that meet the conditions indicated in the Regulation.
5. Private rental contracts that meet the co

Financial institutions must apply the due diligence procedures outlined in Annex II of the "Regulations" to