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.BackgroundIn July 2008, the Executive published Supreme Decree 090-2008-EF, establishing the rules for issuing Certificates of Residence for Peruvian tax residents. The Peruvian Tax Authority grants certificates to Peruvian taxpayers upon the request of those taxpayers or their legal representatives.In December 2008, the Peruvian Tax Authority issued Resolution 230-2008-SUNAT, establishing a validity period for the Certificate of Residence of four months from the date of delivery to...