The resolution sets out the net income thresholds for reporting ultimate beneficial owners in 2022 and 2023. Taxpayers should be aware of the new threshold amounts.On 3 March 2022, the Peruvian tax authority published Resolution 41-2022/SUNAT, which regulates the filing of the form for reporting ultimate beneficial owners for tax years 2022 and 2023.BackgroundOn 2 August 2018, Peru enacted Legislative Decree 1372, which requires Peruvian entities to report the individuals who are their ultimate beneficial owners to the Peruvian tax authority by filing a special form. An individual is deemed a beneficial owner if he/she holds at minimum 10% of...