Are required to file the informative declaration containing the financial information, according to the definition contained in item A of the Glossary of Annex I of Supreme Decree No. 256-2018-EF, the institutions subject to report, which includes financial institutions resident in Peru or a branch of a financial institution not resident in Peru if such branch is in Peru.
A financial institution is defined as:
Custodial institutions
Depository institutions
Investment entities
Specific insurance companies
Institutions supervised by the Superintendency of Banking, Insurance and Private Pension Fund Administrators (SBS) and by the Securities Market Superintendency (SMV) are also obliged to comply.