Peru has published Resolution No. 000141-2024/SUNAT of 12 July 2024 in the Official Gazette, which amends Resolution No. 230-2008-SUNAT on the form, terms, and conditions under which residence certificates are issued for the purpose of applying the provisions of tax treaties. In order to simplify the accreditation of the status of residents of Peru, Resolution No. 000141-2024/SUNAT provides that a certificate of residence issued by the tax authority (SUNAT) is valid indefinitely from the date it is delivered to the taxpayer. Resolution No. 000141-2024/SUNAT is effective from 15 July 2024.