- Legislative Decree No. 1313, published on December 31, 2016, which amends the Law of the Financial and Insurance System and organic law of the Superintendency of Banking and Insurance.
Legislative Decree No. 1315, published on December 31, 2016, which amends the TUO (Single Consolidated Text, by its Spanish acronyms) of the Tax Code.
Supreme Decree No. 256-2018, published on November 10, 2018, which approves the regulations establishing the financial information to be provided to SUNAT to carry out the automatic exchange of information as agreed in international treaties and in the Decisions of the Commission of the Andean Community.
Supreme Decree No. 369-2019-EF, published on December 10, 2019, which among others amends the Financial Reporting Regulations that establish the financial information to be provided to SUNAT to perform the automatic exchange of information as agreed in international treaties and decisions of the Commission of the Andean Community.
Superintendency Resolution No. 270-2019/SUNAT, published on December 29, 2019, which establishes the standars for the submission of the financial information declaration for the automatic exchange of information.
Supreme Decree No. 088-2020-EF, published on April 22, 2020, which extends the deadline for the submission of financial information for the automatic exchange of information as agreed in the International Treaties and in the Decisions of the Commission of the Andean Community.
Superintendency Resolution No. 082-2020/SUNAT, published on May 13, 2020, which establishes the deadlines for filing in 2020 the declaration of financial information for the automatic exchange of information.
Supreme Decree No. 190-2020-EF, published on July 16, 2020, which extends the deadline for the submission of financial information for the automatic exchange of information as agreed in international treaties and decisions of the Commission of the Andean Community.
Superintendency Resolution No. 120-2020/SUNAT, published on July 19, 2020, which establishes the deadlines for filing in 2020 the financial information affidavit for the automatic exchange of information.
- Supreme Decree No. 106-2021-EF, published on May 13, 2021, which extends the deadline for the submission of financial information for the automatic exchange of information as agreed in the International Treaties and in the Decisions of the Commission of the Andean Community.
- Superintendency Resolution No. 069-2021/SUNAT, published on May 15, 2021, which establishes the deadlines for filing in 2021 the financial information affidavit for the automatic exchange of information.