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/major taxpayers (principales contribuyentes), which needed to report in December 2019.
Resolution No. 0…