Peruvian Tax Authority indefinitely extends validity period for Certificates of Residence

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 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 the taxpayer.

Resolution 000141–2024/SUNAT

The latest Resolution (000141–2024/SUNAT) modifies the validity period for Certificates of Residence that the Peruvian Tax Authority issues to Peruvian residents, extending the period from four months to an indefinite term, counted from the date of a Certificate's delivery to the Peruvian taxpayer who requested certified resident status.

For additional information concerning this Alert, please contact:

Ernst & Young Asesores S.C.R.L, Lima

• Roberto Cores

• Ramón Bueno-Tizón

• Ingrid Zevallos

• Carlo Colchado

• Marjory Perez

Ernst & Young LLP (United States), Latin American Business Center, New York

• Ana Mingramm

• Pablo Wejcman

• Enrique Perez Grovas

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

• Lourdes Libreros

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

• Raul Moreno, Tokyo

• Luis Coronado, Singapore

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor