The National Superintendency of Customs and Tax Administration (Sunat) has announced new criteria for registration in the Single Taxpayer Registry (RUC) through Superintendency Resolution No. 000130-2024/SUNAT, published in the Official Gazette El Peruano. According to this resolution, the new guidelines establish that certain subjects must register with the RUC no later than September 30 of this year, if as of July 31, 2024 they meet any of the following conditions:

• Owners of five or more properties whose combined value exceeds 126 UIT (648,900 soles).
• Owners of shares or participations in Peruvian or foreign companies whose joint value exceeds 100 UIT (515,000 soles).
• Those who have made purchases of goods subject to VAT collections for an annual value greater than 10 UIT (51,500 soles).
• Those who have received interest on deposits in accounts of companies in the financial system, and the sum of the balances of these accounts exceeds 300 UIT (1,545,000 soles).

In addition, the resolution establishes the obligation to register in the RUC for subjects who carry out operations with financial and insurance entities, such as the request for corporate loans that exceed 10 UIT (51,500 soles) or the contracting of the SOAT for transportation vehicles. heavy load of categories N2 and N3.

The Sunat may also register ex officio the subjects who must register in the RUC for the application for credits, provided that, as of the entry into force of this resolution, they have a total debt balance greater than 10 UIT.