SUNAT establishes guidelines to file the UBO Declaration in 2022 and 2023


Through Superintendency Resolution No. 41-2022/SUNAT, the Peruvian Tax Authority (SUNAT) has set out how to calculate the net income of the entities required to file the Declaration of Ultimate Beneficial Owners (UBO), as well as the applicable deadlines. Thus, said resolution makes reference to the following entities:

Legal Entities domiciled in Peru

Legal entities are required to file the UBO declaration before the deadlines specified below, based on the bracket to which they belong once their net income has been calculated:

(*) The resolution referred to above explains how to calculate net income.

The entities included in Brackets I and II will be required to file the UBO declaration before the deadlines established according to the last digit of their Tax ID number, as detailed below:

For Bracket I

For Bracket II

The entities in Bracket III will be considered to be included in such bracket provided that these have not been previously required to file the UBO declaration. SUNAT will issue a new resolution with a schedule applicable to these entities.

Legal Entities registered in the RUC as of December 31, 2022

The registration of these entities in the Unique Taxpayers’ Registry (RUC) must be valid upon filing the UBO declaration. Such declaration must be filed before the deadlines established to settle the monthly tax obligations of December 2022, according to the last digit of their Tax ID number, as detailed below:

The entities which are within the scope of neither the resolution nor Article 5 of Superintendency Resolution No. 185-2019/SUNAT will be required to file the UBO declaration as set out by SUNAT in another resolution.

It is worth pointing out that the value of 1 tax unit for year 2022 is PEN 4,600.

The value of 1 tax unit to be in effect for year 2023 has not yet been published.

Finally, this resolution will be effective since March 25, 2022.

How can BDO help?

We have the right team to assist our clients in all stages of their business growth, from their design to their incorporation and consolidation in the market.

For such purpose, our services involve multidisciplinary and dynamic advice with a transversal business view, which allows our clients to be aware of the legal implications of their operations, considering all the different spheres of their business.

Thus, we distinguish ourselves by providing highly efficient and customized services, ensuring full compliance with local legislation by our clients, and significantly reducing or eliminating any legal risk that may arise in the development of their businesses.




Carina Dávila, Legal Manager, Business Services & Outsourcing

Miluska Rosales, Corporate Legal Supervisor, Business Services & Outsourcing