Peru Establishes Deadlines for Ultimate Beneficial Ownership Reporting in 2022 and 2023

Peru has published Resolution No. 000041-2022/SUNAT of 22 March 2022, which establishes ultimate beneficial ownership reporting requirements for 2022 and 2023. Peru established its beneficial ownership reporting requirement through Legislative Decree No. 1372 of 2018, with implementing regulations provided by Supreme Decree No. 003-2019-EF. The requirements were initially applied for main/majo…
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