On April 22, Supreme Decree No. 088-2020-EF was published in the Official Gazette "El Peruano", which extends until July 31, 2020 the period that financial institutions have to submit to SUNAT the information corresponding to the year 2018 of the pre-existing high-value accounts of natural persons, and the financial information of 2019.

Note that this is the information that financial institutions subject to reporting must provide to SUNAT so that it can exchange information with other competent authorities, following what is agreed in international treaties and the decisions of the Andean Community Commission.

SUNAT will establish the maximum dates on which the aforementioned presentation must be made.

This Supreme Decree is effective the day after its publication.