SUNAT Establishes the Subjects Obliged to File the Declaration of the Final Beneficiary in 2022 or 2023

Superintendence Resolution No 185-2019/SUNAT, established that legal entities that had the status of main contributors as of November 30, 2019 must submit it in December 2019 and that other legal persons and legal entities submit it within the period determined by SUNAT by means of a superintendency resolution. MORE