Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 23/05/2019
PeruDeclaration contained in the instrument of ratification and in a Note Verbale from the Embassy of Peru in France, deposited with the Secretary General of the OECD on 28 May 2018 - Or. Engl.
Annex B - Competent authorities:
The term “Competent Authority” means the National Superintendence of Customs and Tax Matters - SUNAT.
Period covered: 01/09/2018 -
Articles concerned : 3