The Peruvian tax authority issued Resolution 200-2014-SUNAT/4B0000 which entered into effect on 28 June. The resolution amended the Resolution 169-2014-SUNAT/4B0000.

According to the new resolution Form 1065 need not to be filed for the issuance, the direct or indirect disposal, as well as the cancelation of Peruvian shares if Form, ā€œIssue, Disposal and Cancelation of Shares,ā€ was previously filed for such transactions.

On the other hand Form 1065 will have to file must for the issuance, the direct and/or indirect disposal, as well as the cancelation of Peruvian shares that was carried out between 16 February 2011 and 31 May 2014 if form ā€œIssue, Disposal and Cancelation of Sharesā€ was not filed with the Peruvian Tax Authority.