<\/p>\n
This resolution establishes the deadline for certain obligated parties to file the informational affidavit\nregarding their ultimate beneficial owners, in order to continue with its implementation.<\/p>\n
Among those required are legal entities domiciled in Peru that were not covered by prior resolutions, such as\nthose that were classified as major taxpayers as of 30.11.2019, to the extent they fall within any of the\nnet income brackets provided in this rule or meet any other condition (if so, filing may vary depending on\nthe due date of the assigned period: October and December 2025, or July, September, and November 2026).<\/p>\n
Likewise, it includes legal entities incorporated in Peru and registered in the Taxpayer Registry (RUC) from 01.10.2024 through\n30.11.2026, that are not deregistered as of the date they are required to file the affidavit (in this case,\nthey must file it by the due dates set out in the timetable for compliance with obligations for the November 2026 period).<\/p>\n
Finally, it includes legal entities domiciled in Peru and legal entities incorporated in Peru that register in the RUC\nor 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\nfor compliance with obligations for the period in which they register or activate their RUC, if activation is required).<\/p>\n