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, “Issue, Disposal and Cancelation of Shares,” 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 “Issue, Disposal and Cancelation of Shares” was not filed with the Peruvian Tax Authority.
