07. What information must be reported by financial institutions?

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

Holder/Controllers of the Holder of a financial account:

1. Full name/ name or company name
2. Address
3. Single Taxpayer Registration Number (RUC), if available.
4. Tax Identification Number (TIN)
5. Access a description of TINs by country. Click here
6. Date of birth (for individuals)
7. Place of birth (for individuals)
8. Jurisdictions of residence (countries of tax residence)
9. Access the OECD page with the rules for determining tax residence in each country. Click 

Account information

• Account number (or its functional equivalent if not available).
• The balance and the yields generated from the account during the calendar year to which the declaration corresponds, in the case of an insurance contract with cash value or a private annuity contract, the cash value or the surrender value in force at the end of the year in question. In the case of cancellation of the account during the year reported, the cancellation of the account is reported[1]. *
• In the case of a custodial account:

1. The total gross amount of interest, dividends, and any other income arising from assets held in the account, in each case paid or credited to the account (or in respect of the account) during the calendar year or other appropriate reporting period; and 

2. The total gross amount of proceeds from the sale or redemption of financial assets paid or credited to the account during the applicable calendar year or other appropriate reporting period in which the reporting financial institution acts as a custodian, broker, designated agent or other nominee for the account holder.

• In the case of a deposit account, the total gross amount of interest paid or credited to the account during the applicable calendar year or other appropriate reporting period.
• In the case of accounts not described in custodial accounts and deposit accounts, the total gross amount paid or credited to the account holder for such account during the calendar year or other appropriate reporting period for which the reporting financial institution is the obligor or obligee, including the total amount of any reimbursement payments made to the account holder during such year or other appropriate reporting period.