On 14 July 2024, the Peruvian Tax Authority, published Resolution 000141–2024/SUNAT to extend the validity period of the Certificates of Residence issued to Peruvian residents for the application of Tax Treaties entered by Peru.

Background

In July 2008, the Executive published Supreme Decree 090-2008-EF, establishing the rules for issuing Certificates of Residence for Peruvian tax residents. The Per…