DEADLINES ARE ESTABLISHED FOR CERTAIN SUBJECTS TO FILE THE ULTIMATE BENEFICIAL OWNER INFORMATION AFFIDAVIT

This resolution establishes the deadline for certain obligated parties to file the informational affidavit regarding their ultimate beneficial owners, in order to continue with its implementation.

Among those required are legal entities domiciled in Peru that were not covered by prior resolutions, such as those that were classified as major taxpayers as of 30.11.2019, to the extent they fall within any of the net income brackets provided in this rule or meet any other condition (if so, filing may vary depending on the due date of the assigned period: October and December 2025, or July, September, and November 2026).

Likewise, it includes legal entities incorporated in Peru and registered in the Taxpayer Registry (RUC) from 01.10.2024 through 30.11.2026, that are not deregistered as of the date they are required to file the affidavit (in this case, they must file it by the due dates set out in the timetable for compliance with obligations for the November 2026 period).

Finally, it includes legal entities domiciled in Peru and legal entities incorporated in Peru that register in the RUC or obtain a RUC number after 30.11.2026 (in which case they must file the affidavit by the due dates set out in the timetable for compliance with obligations for the period in which they register or activate their RUC, if activation is required).

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