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Requirements

 

For the purpose of starting proceedings related to the Ruling of Tax Exemption it is not required that the beneficiary has a Unique Taxpayer Registry (RUC), however it shall be needed at the moment of nationalizing goods.

The current regulations establish the following requirements:

  • Copy of the current National Identity Document (DNI).

  • A Migration Movement Certificate from the Directorate General of Migration in Peru – Ministry of Home Affairs, which proves your stay abroad for at least five (05) years and which shall state the date of return to the country and that there has not been entries to Peru for a period over ninety (90) consecutive or alternated days per each calendar year before the date of request submission. In case you have more than one nationality, submit a migration movement certificate corresponding to each nationality.
    In case the applicant left the country before 1994 and does not have any entries or exits after that year, a Certificate on Migration Movement issued by the General Archive of the Nation shall be requested.

  • A Sworn Declaration undersigned before the Peruvian consular office in the country of residence, declaring your decision of living in Peru for at least five (05) years, where you will develop permanent activities in the country, and stating your desire to obtain benefits under the Law on Migration Incentives – Law N° 28182. The Sworn Declaration shall be authenticated by the Ministry of Foreign Affairs of Peru. See Annex N° 2.
    In order to account for five (05) years of residence in Peru, leaving the country for period of thirty (30) consecutive days or sixty (60) alternated days per calendar year since the date where the benefit was granted is not considered as an exit from the country.
  • Copy of the professional degree for those who will perform professional activities.

  • A sworn statement of ownership of professional instruments, machinery, equipment and capital assets that are directly related to the development of your business or professional activity or occupation of the submitted Project, as well as ownership of  household goods and an undertaking of non-transference of goods subject to the benefit to third parties before five (05) years have passed. See Annex N°1.   
    By virtue of the undertaking of non-transference of goods which entered the country exempt of tax payment, capital assets cannot be provided to any business, including the one established by the beneficiary.

  • If applicable, documentation supporting the value of goods requested for benefit according to current valuation regulations such as invoices, sale contract, and others.

  • A project of the professional and/or business activity or occupation to be developed which expressly indicates what kind of use will be given to goods entered under the benefit. Such project shall suitably support the activity to be developed indicating the possible starting date of the economic activity; geographical location of the company or business and whether it is your property or rented; premises area; number of people who are involved in your activities and their corresponding roles; approximate amount of investment (foreign goods and goods to be acquired in Peru); equipment to be used; etc. See Annex N° 3.

  • A document proving the ownership of the automotive vehicle such as invoice, sale contract, sales ticket, certificate of ownership, etc.

  • A detailed list of household goods indicating quantity and value in U.S. Dollars of each good.

  • A detailed list of professional instruments, machinery, equipment and capital assets indicating quantity and value in U.S. Dollars of each good.

Articles of specialized journals, technical reports, catalogues and other information on professional instruments, machinery, equipment and capital assets shall be submitted in order to determine the association of such goods with the project of professional and/or business activity or occupation to be developed in Peru.

 

Updated on 11.07.2011

 

 

 

 

 

 

 

 

 

 

 

Enlaces de Interes

Gobierno del Perú

Portal del estado peruano

Atención Virtual

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  • 0-801-12-100
    A nivel nacional
    (Costo de Llamada Local)
  • 315-0730
    Llamadas desde Lima
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