In regulations (Supreme Decree 430-2020-EF, released 31 December 2020), the Peruvian Tax Authority outlined what financial information banks must report to the tax authority, including:

• Account balances and/or accumulated amounts or averages of PEN10,000 or more (approximately US$2,857)
• The type of account
• Information on the account holder (name, ID number, address, place of incorporation (for c…