On 17 August 2026, Peru’s National Superintendence of Customs and Tax Administration (SUNAT) announced that nearly 60,000 taxpayers are required to submit the Beneficial Ownership Declaration (Declaración de Beneficiario Final) in compliance with Legislative Decree No. 1372 and its implementing regulations. This obligation targets legal entities and other structures to enhance transparency and combat tax evasion, money laundering, and terrorist financing. The filing must be completed through SUNAT’s virtual platform using the taxpayer’s SOL key, with specific deadlines based on the taxpayer’s RUC registration date. Non-compliance triggers fines under the Tax Code and potential restrictions on certain administrative acts.
Key Takeaways
- Expanded Compliance Scope: The mandate covers a broad range of entities, including corporations, associations, and trusts, requiring disclosure of natural persons who ultimately own or control the entity, aligning Peru with OECD and GAFILAT beneficial ownership standards.
- Digital Filing & Enforcement: Submission is exclusively electronic via SUNAT’s portal; failure to file incurs penalties of up to 50 Tax Reference Units (UIT) and may impede obtaining tax good standing certificates, affecting public procurement and financial operations.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Original Announcement