08. When must financial institutions send the information?

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.

The deadlines for filing the informative declaration Financial Report CRS are those established in the schedule of due dates approved for the declaration and payment of monthly liquidation taxes corresponding to the APRIL tax period of the taxable year following the one to which the return corresponds.

In 2025, financial institutions subject to reporting must submit to SUNAT the financial information, according to the following detail:

1. Pre-existing accounts of individuals (high and low value) as of 12.31.2024.

2. Pre-existing entity accounts (reportable) as of 12.31.2024.

3. New accounts of individuals as of 12.31.2024.

4. New accounts of entities as of 12.31.2024.

(*) Established in Annex I of Superintendency Resolution No. 000281-2022/SUNAT.

(**) In application of Superintendency Resolution No. 051-2019/SUNAT, the due date schedule for filing returns and payments of monthly tax obligations has been modified for taxpayers whose tax domicile is located, as of the date of publication of the supreme decree declaring the state of emergency of natural origin, in the area included in the declaration, except those who belong to the directory of the Intendencia de Principales Contribuyentes Nacionales (Intendancy of Major National Taxpayers). The modified schedule must be verified for the subjects to which Superintendency Resolution No. 051-2019/SUNAT applies.

(***) UESP: Public Sector Executing Units.

In 2022, financial institutions subject to reporting must submit to SUNAT the financial information, according to the following detail:

1. Pre-existing accounts of individuals (high and low value) as of 12.31.2021.

2. Pre-existing accounts of (reportable) entities as of 12.31.2021.

3. New accounts of individuals as of 12.31.2021.

4. New accounts of entities as of 12.31.2021.

(*) Established in Annex I of Superintendency Resolution No. 000281-2022/SUNAT.

(**) In application of Superintendency Resolution No. 051-2019/SUNAT, the due date schedule for filing returns and payments of monthly tax obligations has been modified for taxpayers whose tax domicile is located, as of the date of publication of the supreme decree declaring the state of emergency of natural origin, in the area included in the declaration, except those who belong to the directory of the Intendencia de Principales Contribuyentes Nacionales (Intendancy of Major National Taxpayers). The modified schedule must be verified for the subjects to which Superintendency Resolution No. 051-2019/SUNAT applies.

(***) UESP: Public Sector Executing Units.

In 2022, financial institutions subject to reporting must submit to SUNAT the financial information, according to the following detail:

1. Pre-existing accounts of individuals (high and low value) as of 12.31.2021.

2. Pre-existing accounts of (reportable) entities as of 12.31.2021.

3. New accounts of individuals as of 12.31.2021.

4. New accounts of entities as of 12.31.2021.

(*) Established in Annex I of Superintendency Resolution No. 000201-2021/SUNAT.

(**) UESP: Public Sector Executing Units.

Note: Taxpayers as of 2022 are only required to file a single CRS-Financial Report, by the provisions of Article 7 of the Regulations, observing the deadline outlined in Article 8 of Superintendency Resolution No. 270-2019/SUNAT.

In 2021, through Supreme Decree No. 106-2021-EF, published on May 13, 2021, the filing deadline was extended to July 31, 2021.

Consequently, SUNAT, using Superintendency Resolution No. 069-2021/SUNAT, published on May 15, 2021, established the following maturity schedule:

1. The Financial Report-CRS corresponds to 2018, concerning pre-existing low-value accounts of natural persons as of 12.31.2018.

2. The Financial Report-CRS corresponding to 2020, regarding new accounts of individual and entities as of 12.31.2020, pre-existing high and low-value accounts of individuals as of 12.31.2020, and pre-existing accounts of entities as of 12.31.2020.

In 2020, as a consequence of the outbreak of COVID-19 in Peru, the Peruvian government declared a State of National Emergency and provided for mandatory social isolation (quarantine); therefore, through Supreme Decree N.° 088-2020-EF, published on April 22, 2020, provided for the extension of the deadline for the submission of financial information for the years 2018 and 2019 until July 31, 2020 and through Superintendency Resolution No. 082 -2020/SUNAT, published on May 13, 2020, SUNAT established the schedule of due dates for July 23 and 24, 2020, according to the last digit of the RUC, even and odd, respectively.

It should be noted that, since through Supreme Decree No. 116-2020-PCM, the State of National Emergency was extended until July 31, 2020, through Supreme Decree No. 190-2020-EF, published on July 16, 2020, the deadline for filing was extended until August 31, 2020.

Consequently, SUNAT through Superintendency Resolution No. 120-2020/SUNAT, published on July 19, 2020, established the following maturity schedule:

1. The Financial Report-CRS corresponding to 2018, concerning pre-existing high-value accounts of individuals as of 12.31.2018.

2. The Financial Report-CRS corresponding to 2019, regarding new accounts of individuals and entities, and pre-existing high-value accounts of individuals as of 12.31.2019.