The tax administration of Peru issued in June 2014 guidance-Resolución Superintendencia No. 169/2014/SUNAT giving approval for an electronic form for Peruvian taxpayers to provide information about the issuance, transfer, and cancelation of stocks and shares.
The Resolution approves the use of “e-form 1605” to submit stock and share information as required by the income tax law.
Taxpayers are required to submit the required information within one month of the date of issuance, direct or indirect transfer, or cancellation of stocks and shares.
