www.tmf-group.com/es-co/news-insights/articles/2018/october/ubo-in-peru/
www2.deloitte.com/pe/es/pages/tax/articles/obligacion-declarar-beneficiario-final.html
Update:
www.sunat.gob.pe/legislacion/superin/2019/185-2019.pdf
www.garrigues.com/en_GB/new/peruvian-tax-administration-sunat-published-resolution-establishes-procedure-deadlines-and
Peru: Beneficial Owner’s Statement filing — Due June 2023 – Baker McKenzie InsightPlus