By means of Superintendence Resolution N° 000041-2022/SUNAT (hereinafter, the “Resolution”), published on March 24, 2022, SUNAT has established the parties required to file the statement of final beneficiary (hereinafter, the “statement”) in the years 2022 or 2023 and the deadline they have for such purpose. The following are obligated to file the statement in the year 2022 or 2023:
- The domiciled legal entities that, based on their income, are in the following sections: