Peru has published Resolution No. 000041-2022/SUNAT of 22 March 2022, which establishes ultimate beneficial ownership reporting requirements for 2022 and 2023. Peru established its beneficial ownership reporting requirement through Legislative Decree No. 1372 of 2018, with implementing regulations provided by Supreme Decree No. 003-2019-EF. The requirements were initially applied for main/major taxpayers (principales contribuyentes), which needed to report in December 2019. Resolution No. 000041-2022/SUNAT expands the requirements to the following legal entities established in Peru, with the deadlines depending on their net income: More than 1,000 Tax Units (UIT) - by the deadline for the monthly obligations of May 2022...