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Form, term and conditions are established for submission of the final beneficiary statement

14.11.2019

As we have been commenting on our ECOVIS Alert, SUNAT was about to publish the Superintendency Resolution that establishes the form, term, and conditions for the presentation of the declaration of the final beneficiary.

In this regard, on September 25, 2019, finally after an arduous wait, Superintendence Resolution No. 185-2019 / SUNAT has been published that the form, term, and conditions for the presentation of the declaration of the final beneficiary, and, likewise, dictates provisions for notaries to verify said presentation and inform the SUNAT of the breach of the obligated subjects.

However, within the aforementioned provision, the following is indicated:

1.Deadlines for the presentation of the final beneficiary:

As mentioned, the presentation of the declaration will be made gradually. However, it has been noted that:

  • Legal entities that are the main contributors as of 11/30/2019, must submit the declaration containing the information of the final beneficiary on that date. The aforementioned statement must be submitted in December considering the due dates of the November 2019 tax period.
  • Other legal persons and legal entities must submit the declaration within the period established by SUNAT for a resolution of superintendence. So far, no schedule has been established.
  • The legal entity that, after 11/30/2019, ceases to have the status of principal taxpayer, maintains the obligation to present the declaration of the final beneficiary.

2. Form and conditions for the presentation of the declaration:

The declaration must be submitted using Virtual Form N ° 3800 – Declaration of Final Beneficiary. This form must be submitted using the SUNAT Portal using the SOL key.

The effective date will be September 26, 2019.

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