The Superintendence of the Securities Market (SMV) and the Superintendence of Banking, Insurance and Private Pension Fund Administrators (SBS) in compliance with article 62 and the Eighth Final Provision of the Tax Code, shall provide SUNAT with the available information on the beneficial owner to:
- Comply with mutual administrative assistance in tax matters in accordance with the provisions of international treaties, the decisions of the Andean Community Commission and to exchange information between the indicated institutions.
- Comply with the functions of control of compliance with tax obligations and fight against tax evasion and avoidance that correspond to SUNAT.
Legal Basis: Section 7 of Legislative Decree 1372.