Peru Gazettes Resolution Announcing New Assumptions for RUC Registration of Individual, Undivided Estates

The Peruvian Official Gazette June 30 published Resolution No. 000130-2024/SUNAT, establishing new assumptions for the registration of individual and undivided estate taxpayers in the Single Taxpayer Registry (RUC). The resolution includes transitional provisions requiring natural persons and undivided estates domiciled in the country to register by Sept. 30 if, as of July 31, they: 1) own five or more properties with a combined value exceeding 126 tax units (UIT); 2) hold shares or interests in Peruvian or nonresident companies with a combined value exceeding 100 UIT; or 3) have accumulated acquisitions of goods subject to the general sales tax collection ...