The resolution sets out the net income thresholds for reporting ultimate beneficial owners in 2022 and 2023. Taxpayers should be aware of the new threshold amounts.

On 3 March 2022, the Peruvian tax authority published Resolution 41-2022/SUNAT, which regulates the filing of the form for reporting ultimate beneficial owners for tax years 2022 and 2023.

Background

On 2 August 2018, Peru enacted Legisla…