On 3 July 2015, the Peruvian Tax Authority issued Notice 094-2015, which includes the certificate of residence requirements when claiming tax treaty withholding tax benefits. According to the notice, in order for a non-resident to claim a reduced withholding tax rate provided for by a tax treaty, the non-resident must provide the Peruvian payer a certificate of residence at the time the expense is accrued by the payer. In order for a certificate to be accepted, the withholding date must fall …