• Service: Tax, Global Mobility Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/8/2014

Peru - Information reporting on stocks, shares 

July 8: Peru’s tax administration in June 2014 issued guidance providing approval for an electronic form for taxpayers with Peruvian-sourced income to provide information concerning the issuance, transfer, and cancelation of stocks and shares.

Resolución Superintendencia No. 169/2014/SUNAT, approves the use of “e-form 1605” (Formulario Virtual N° 1605) to submit stock and share information as required by the income tax law.

Taxpayers must submit the information within one month of the date of issuance, direct or indirect transfer, or cancellation of stocks and shares.

Read a June 2014 report (Spanish)(PDF 64KB) prepared by the KPMG member firm in Peru: Dictan disposiciones y aprueban el Formulario Virtual N° 1605 para la comunicación de emisión, transferencia y cancelación de acciones y participaciones - Resolución de Superintendencia No. 169-2014/SUNAT.

The KPMG report also:

  • Provides a reminder of the type of stock and share transfers subject to income tax
  • Describes the dates for submitting information on stock and share activity prior to May 2014

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