Peru has published Resolution No. 000140-2024/SUNAT of 12 July 2024 in the Official Gazette, which extends the deadline for submission of the declaration on beneficial ownership in 2024. For legal entities that are registered in the Single Registry of Taxpayers until 30 September 2024, and not deregistered on that date, the deadline for submitting the declaration on beneficial ownership is the due dates established for the monthly tax return/payment obligations corresponding to the month of …