SUNAT has made available to public notaries a virtual access through which they must verify the Beneficial Owner Affidavit, filed by legal persons or legal arrangements, which is detailed as follows:
1. On-line access with the purpose that notaries public verify filing of the Beneficial Owner Affidavit
1.1 In order to comply with the verification of the affidavit filing as set forth in the first paragraph, Section 9 of Legislative Decree 1372, notaries public shall access SUNAT on-line transactions as established below:
a) Entering SUNAT on-line transactions with the User Code and SOL password
b) Entering the option: My Information Return/Filing information returns/Information Returns/Queries on information return FV3800 Beneficial Owner.
c) Checking if the liable taxpayer filed the affidavit by entering the Single Register of Taxpayers (RUC) of the above-mentioned taxpayer.
1.2 SUNAT system shall provide the following information:
a) Whether the affidavit was filed
i) Period of the affidavit
ii) Request number of the On-line Form 3800- Beneficial Owner Affidavit filed.
iii) Single Register of Taxpayers (RUC) of liable taxpayers.
iv) Date when the affidavit was filed.
b) If the affidavit has not been filed, the system will show a message indicating that there is no information of the requested taxpayer.
1.3 The information provided by SUNAT system to the Notary Public can be printed by him.
2. Form, term and conditions through which the Notary Public shall inform SUNAT about non-compliance with affidavit filing.
Notaries public that in the performance of their duties, become aware of non-compliance with filing the affidavit, shall inform SUNAT through the option SUNAT on-line transactions, as mentioned below:
a) To enter SUNAT on-line transactions through the user code and SOL password.
b) To enter the option: My information returns/Filing of information returns/Information Returns/ Queries on information return FV3800 Beneficial Owner.
c) To enter the following data:
i) Type of proceedings or notary document
ii) Date of the proceeding
iii) Single Register of Taxpayers (RUC) of the liable taxpayer
iv) Name, corporate or business name of the liable taxpayer
Notaries public shall inform SUNAT within the first ten working days of each month, non-compliance with the affidavit filing that would have been verified the former month.
Additionally, based on Section 10 of Supreme Decree 003-2019-EF, in the case of legal persons or legal arrangements that have been recently established, the notary shall demand, based on paragraph d), Section 16 of Legislative Decree 1049, Notaries Act, the “Form of Individual qualifying as Beneficial Owner”.
Legal Basis: Section 9 of Legislative Decree 1372 and Section 10 of Supreme Decree 003-2019-EF.