On 26 January 2021, Peru issued Supreme Decree 009-2021-EF, modifying Supreme Decree 430-2020-EF, which contained the regulations for banks that report financial information to the Peruvian tax authorities.

Supreme Decree 009-2021-EF makes the following modifications to the regulations:

• Banks must report account balances and/or accumulated amounts or averages of 7 Tax Units (approximately …