CRS by jurisdiction – Click here
TIN - regulatory standards
Standars governing international tax residence - Click here
Full version of the "Standard for Automatic Exchange of Financial Account Information:
Comments to the CRS standard
IR System Test Mode Release - AEOI – 2021
Sistema IR-AEOI-2011
Etapa Prueba: ENE – FEB
Etapa Presentación: MZO – MAY
7. User's Guide for Tax Administrations - CRS Standard
8. List of member countries of the OECD Convention on Mutual Administrative Assistance in Tax Matters
9. Instructions "Registration of Financial Report Information".
Remember: You can make computer queries about the AEOI IR System to the following e-mail address SistemaIR-AEOI@sunat.gob.pe |
10. Sample Self-Certification Form - Tax Residency for Individuals, Entities and Controlling Person
OCDE
Modelo de formato OCDE en español:
11. Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures – click here
- ISO code tables for currencies and countries:
- Coins are identified using a three-character code
(ISO 4217 Alpha - 3). For example, The United States of America is USA.
- Countries are identified using a two-character code
(ISO 3166 Alpha - 2). For example, The United States of America is US.
Table: Address (Type of address or domicile)
TYPE OF ADDRESS OR DOMICILE | |
CÓDIGO | DESCRIPTION |
OECD301 | ResidentialOrBusiness |
OECD302 | Residential |
OECD303 | Business |
OECD304 | RegisteredOffice |
OECD305 | Unspecified |
Table: Motives
MOTIVE |
|
|
CODE | DESCRIPTION | REMARKS |
000 | When data is available. |
|
001 | When there is no such information in the files of the obligated financial institution, and provided that the internal legislation applicable to such institution does not contemplate the obligation to obtain such information. | It shall be understood that the 2 conditions must be met jointly. |
002 | When the TIN has not been issued by the relevant reportable jurisdiction. | A TIN shall be deemed not to have been issued by a reportable jurisdiction: (i) when the jurisdiction in question does not issue Tax Identification Numbers, or functional equivalents, or (ii) when such jurisdiction does not assign a TIN to a particular individual or entity. |
003 | When the internal legislation applicable to the financial institution does not provide for the obligation to obtain the Taxpayer Identification Number issued by the the domestic law of such jurisdiction because, for example, declarable jurisdiction. | It will be understood that there is no obligation to collect the TIN under the domestic law of such jurisdiction because, for example, such law provides that a taxpayer is not required to provide its TIN. Conversely, such financial institution will not be exempt from collecting and reporting the account holder's TIN when the account holder voluntarily provides it. |
004 | Other reasons not specified. | It may be used in exceptional cases not specified in the above codes. |
Table
Table: Payment (Payment Type)
PAYMENT TYPE | |
CODE | DESCRIPTION |
CRS501 | Dividends |
CRS502 | Interest |
CRS503 | Gross Proceeds/Redemptions |
CRS504 | Other |
Table: Controlling Person (Type of Controlling Person)
TYPE OF CONTROLLING PERSON | |
CODE | DESCRIPTION |
CRS801 | Ownership |
CRS802 | Other means |
CRS803 | Senior managing oficial |
CRS804 | Trust – Settlor |
CRS805 | Trust – Trustee |
CRS806 | Trust – Protector |
CRS807 | Trust – Beneficiary |
CRS808 | Trust – Other |
CRS809 | Other – Settlor -equivalent |
CRS810 | Other – Trustee -equivalent |
CRS811 | Other – Beneficiary -equivalent |
CRS812 | Other – Beneficiary -equivalent |
CRS813 | Other – Other -equivalent |
Table: Name Type
NAME TYPE | ||
CODE | DESCRIPTION | OBSERVATIONS |
OECD201 | SMFAliasOrOther | Not used for CRS |
OECD202 | indiv | Individual |
OECD203 | alias | Alias |
OECD204 | nick (nickname) | Nickname |
OECD205 | aka (also known as ... ) | Also known as ... |
OECD206 | dba (doing business as ... ) | Business name: short name used by an entity for public recognition instead of its official name. |
OECD207 | legal | Legal name |
OECD208 | atbirth | Name given at birth |
Table: Account Number Format
ACCOUNT NUMBER FORMAT | ||
CODE | DESCRIPTION | OBSERVATIONS |
OECD601 | IBAN* (International Bank Account Number) | International Bank Account Number. (It has a known structure) |
OECD602 | OBAN (Other Bank Account Number) | Other bank account number. |
OECD603 | ISI (International Securities Information Number) | International Securities Information (It has a known structure) |
OECD604 | OSIN (Other Securities Information Number) | Other Securities Information Number |
OECD605 | OTHER (Any other type of account number)
| Any other type of account number (for example, an insurance policy) |
*Alphanumeric code that identifies a specific bank account in a financial institution anywhere in the world (if the country is adhered to the IBAN). Each account has a unique IBAN which identifies COUNTRY, ENTITY, OFFICE AND ACCOUNT