Peru has introduced Resolution No. 000141-2024/SUNAT, published in the Official Gazette on 14 July 2024, updated to the procedures governing residence certificates for tax treaty applications. This resolution amends the existing Resolution No. 230-2008-SUNAT and aims to streamline the process of verifying tax residency status for individuals and entities in Peru.

One of the key provisions of Resolution No. 000141-2024/SUNAT is the introduction of indefinite validity for residence certificates issued by the tax authority (SUNAT). This means that once issued, these certificates will remain valid indefinitely from the date they are delivered to the taxpayer. This change is designed to simplify the accreditation process and provide greater certainty to taxpayers regarding their residency status under tax treaties.

In July 2008, the Executive issued Supreme Decree 090-2008-EF, setting out guidelines for the issuance of Certificates of Residence to Peruvian tax residents. These certificates are granted by the Peruvian Tax Authority upon request from taxpayers or their legal representatives.

Later, in December 2008, the Peruvian Tax Authority introduced Resolution 230-2008-SUNAT, which stipulated that Certificates of Residence would be valid for a period of four months from the date of issuance to the taxpayer.

The new resolution comes into effect on 15 July 2024, signalling Peru’s commitment to enhancing administrative efficiency and clarity in tax matters. It underscores SUNAT’s efforts to adapt to evolving regulatory needs and facilitate smoother compliance with international tax obligations.