In a recent measure, the SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria – National Superintendence of Customs and Tax Administration) has published Superintendence Resolution No. 000140-2024/SUNAT, which amends the deadlines established for legal entities to file the beneficial ownership declaration. This resolution, published on July 12, 2024, in El Peruano, aims to facilitate compliance with this tax obligation.
New Deadlines for Tax Compliance
The new provision extends the deadlines previously set by Superintendence Resolution No. 000041-2022/SUNAT. Now, the legal entities registered in the Single Taxpayers Registry until September 30, 2024, must file the beneficial ownership declaration on the due dates established for the tax return and/or payment obligations corresponding to the period of September 2024 or its extensions. This amendment mainly ensures that all entities comply with this obligation in a timely and organized manner.
Simplification in the Tax Return Filing
Another crucial amendment is the provision that electronic documents containing information on the beneficial owner and digitally signed can be used by regulated entities supervised by the SMV (Superintendencia del Mercado de Valores – Superintendency of the Securities Market) or by the SBS (Superintendencia de Banca, Seguros y AFP – Superintendency of Banking, Insurance, and Pension Fund Administrators). This amendment allows entities to file their returns more efficiently, using electronic mechanisms that facilitate the identification of the beneficial owner without additional digital signatures as long as they comply with the verification mechanisms established by the respective superintendencies.
Importance of Compliance with Tax Obligations
Compliance with this obligation is crucial for maintaining transparency and accurately identifying beneficial owners in various legal entities. The extension of the deadlines and the simplification of the declaration processes aim to allow entities to implement the new requirements efficiently, avoiding penalties and ensuring the legality of their operations.
The measure also underscores the importance of companies preserving their tax obligations up to date, not only to avoid fines and penalties but also to contribute to a fairer and more equitable tax system.
At TPC Group, we understand the importance of tax compliance and we are here to help you. If you need advice on filing a beneficial owner’s return or any other service related to tax administration, do not hesitate to contact us.
Our team of experts is ready to assist you every step of the process.
Please contact us today and ensure your tax compliance with confidence!
Source: El Peruano
