Legislative Decree No. 1536, published on March 24, 2022 on the “El Peruano” Official Gazette, amended Legislative Decree No. 1427, which regulates the winding up of companies with prolonged inactivity.
The referred amendments are explained below:
- Article 4.3 has been added to define who is responsible for the custody of the Company’s books, records, and other documentation. Thus, it is understood that the person responsible will be the Company’s Administrator or General Manager, whose powers must be duly registered with Public Records.
- The Sixth Supplemental Provision has been added to establish the obligation to keep the Company’s documentation for a period of 5 years since January 1 of the year following the year in which the winding up of the Company was registered with Public Records.
The referred Legislative Decree came into effect on March 25, 2022.
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Carina Dávila, Legal Manager, Business Services & Outsourcing
Miluska Rosales, Corporate Legal Supervisor, Business Services & Outsourcing