- Legislative Decree 1372, published on August 2, 2018, regulates the obligation of legal persons and/or legal arrangements to inform about the identification of beneficial owners.
- Supreme Decree 003-2019-EF, published on January 8, 2019, approves the Regulation of Legislative Decree 1372, regulating the obligation of legal persons and/or legal arrangements to inform about the identification of beneficial owners.
- Errata of Supreme Decree 003-2019-EF, published on January 15, 2019.
- Superintendence Resolution 185-2019/SUNAT, published on September 25, 2019.
It establishes the form, term and conditions to file the Beneficial Owner Affidavit and issues regulations with the purpose that Notaries verify the filing and inform SUNAT about non-compliance with liable taxpayers. - Emergency Decree 025-2019, published on December 12, 2019. Emergency Decree modifying Legislative Decree 1372, which regulates the obligation of legal persons and/or legal arrangements to inform about the identification of beneficial owners.
- Superintendence Resolution 000041-2022/SUNAT, published on March 24, 2022. It establishes taxpayers liable to file the Beneficial Owner Affidavit in 2022 or 2023.
- Superintendence Resolution 000278-2022/SUNAT, published on December 23, 2022, which modify the term established in Superintendence Resolution 000041-2022/SUNAT for legal arrangements to submit the Beneficial Owner Affidavit.
Links of Interest
- 40 recommendations of the Financial Action Task Force (FATF)- Click here
- UIF Portal- Peru - Click here
SUNAT Reports:
- Report 051-2021-SUNAT/7T0000, published on June 23, 2021, through which different enquiries related to the obligation to file the beneficial owner affidavit with regard to agencies, branch offices or other permanent establishment in the country of non-domiciled legal persons, are solved. (Spanish Version)
- Report 128-2020-SUNAT/7T0000, published on April 16, 2021, through which different enquiries related to the obligation to file the beneficial owner affidavit are solved, as well as criteria and the determination procedure. (Spanish Version)
- Report 138-2020-SUNAT/7T0000, published on March 5, 2021, through which different enquiries related to the obligation to identify the beneficial owner of a partnership and legal arrangements, are solved. (Spanish Version)
- Report 141-2020-SUNAT/7T0000, published on March 4, 2021, through which different enquiries related to the obligation to identify the beneficial owner of non-profit organizations, foundations or committees are solved. (Spanish Version)
- Report 130-2020-SUNAT/7T0000, published on March 4, 2021, through which different enquiries related to the obligation to identify as beneficial owner to Board of Director’s members or general manager of a legal person are solved. (Spanish Version)
- Report 129-2020-SUNAT/7T0000, published on January 19, 2021, through which different enquiries related to the obligation to identify the beneficial owner are solved in the assumption of a legal person which shares are negotiated through a foreign stock market. (Spanish Version)
- Report 110-2020-SUNAT/7T0000, published on December 21, 2020, through which different enquiries related to the obligation to file the beneficial owner affidavit are solved, with regard to Savings and Credit Unions (CMAC). (Spanish Version)
- Report 107-2020-SUNAT/7T0000, published on December 21, 2020, through which different enquiries related to the obligation to file the beneficial owner affidavit with regard to companies governed by public law having the Peruvian State as sole shareholder, are solved. (Spanish Version)
- Report 046-2020-SUNAT/7T0000, published on October 7, 2020, through which different enquiries related to the obligation to file the beneficial owner affidavit with regard to securitization trusts and mutual funds of securities investment are solved. (Spanish Version)
- Report 048-2020-SUNAT/7T0000, published on August 15, 2020, through enquiries are made on whether any penalty has been incurred in the case that a legal person does not comply with informing about the identification of all beneficial owners in the beneficial owner affidavit. (Spanish Version)
- Report 042-2020-SUNAT/7T0000, published on July 27, 2020, through which different enquiries, related to the obligation to file the beneficial owner affidavit related to legal arrangements, are solved. (Spanish Version)
- Report 004-2020-SUNAT/7T0000, published on February 14, 2020, through which different enquiries, related to the obligation to file the beneficial owner affidavit related to mutual security investment funds, are solved. (Spanish Version)