In depth
Companies whose Beneficial Owner's Statement about to expire
| Sujetos Obligados |
Criterio |
Vencimientos |
| Legal persons |
Net income obtained in 2022 higher than PEN 1,380,000.00 (300 UITs) but lower than PEN 2'300,000.00 (500 UITs). |
From June 15 to 23 June 2023 |
| Legal entities1 |
Registered in the RUC as of 31 December 2023. |
January 2024 |
Companies for which the Beneficial Owner's Statement should have been filed
| Obligated subjects |
Criteria |
Deadlines |
| Legal persons |
Major taxpayers as of November 2019. |
December 2019 |
| Net income obtained in 2021 in excess of PEN 4,400,000 (1000 UITs). |
June 2022 |
| Net income obtained in 2021 in excess of PEN 2,200,000.00 (500 UITs) up to PEN 4,400,000.00 (1000 UITs). |
September 2022 |
Infractions, fines and joint and several liability
| Infraction |
Multa |
Responsabilidad Solidaria |
|
Failure to file the Beneficial Owner's Statement or submitting it incompletely or not in accordance with reality.
|
0.6 % of the net income of the company.
Minimum fine PEN 24,750.00 (5 UITs).
Maximum fine PEN 247,500.00 (50 UITs).
|
It will be presumed, unless there is evidence to the contrary, that the legal representatives of the companies that do not comply with the filing of the Declaration of Beneficial Ownership, incur fraud, gross negligence or abuse of powers, and are therefore jointly and severally liable for the tax debts of the company.
|
|
Failure to substantiate or partially substantiate the due diligence procedure
|
N/A |
We hope that this information will be of relevance to you and your company. If you require any further information, please do not hesitate to contact us.
Spanish version
1 Legal entities are investment funds; mutual funds for investment in securities; trust funds domiciled in Peru or trust funds, or trusts constituted or established abroad with an administrator or protector domiciled in Peru; and consortiums, among others.
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