{"id":7008,"date":"2017-03-02T11:21:20","date_gmt":"2017-03-02T11:21:20","guid":{"rendered":"http:\/\/progresomicrofinanzas.org\/?p=7008\/"},"modified":"2017-11-16T17:50:56","modified_gmt":"2017-11-16T17:50:56","slug":"lifting-bank-secrecy","status":"publish","type":"post","link":"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/lifting-bank-secrecy\/","title":{"rendered":"Lifting Bank Secrecy"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/wp-json\/wp\/v2\/posts\/7008?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/wp-json\/wp\/v2\/posts\/7008?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p><span style=\"font-weight: 400;\">This legislative decree amends Law 26702, Law \u00a0on the General Financial &amp; Insurance System and the Organizational Structure of the Banking and Insurance Supervisor, enhancing the regulatory framework with reference to bank secrecy and tax reserves, in order to avoid tax evasion and avoidance and facilitate compliance with international agreements and commitments, respecting the rights, principles and procedures laid down in Peru\u2019s Political Constitution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It has included the National Tax Administration &amp; Customs Supervisor (SUNAT) within the list of institutions that can apply for the lifting of bank secrecy, provided the request is duly substantiated before an authorised judge. The judge must rule on the application within forty-eight hours of its presentation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Information obtained by SUNAT may only be used for compliance with international treaties or rulings from the Comunidad Andina Commission or in the exercise of its functions. Failure to meet with the provisions described in the previous paragraph may be subject to disciplinary proceedings by the competent authorities as a serious administrative infraction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Finally, it establishes that, without needing to request the lifting of bank secrecy, companies operating within the financial system must supply information to SUNAT on transactions with their customers\u2019 funds, with respect to the balances and\/or amounts accumulated, highest average or total amounts over a certain period and yields on the funds, including information identifying the customers. SUNAT will request such information directly from the banks, although in order to do so a supreme decree must be expedited from the Ministry of Finance, detailing the information that can be requested.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This legislative decree amends Law 26702, Law \u00a0on the General Financial &amp; Insurance System and the Organizational Structure of the Banking and Insurance Supervisor, enhancing the regulatory framework with reference to bank secrecy and tax reserves, in order to avoid tax evasion and avoidance and facilitate compliance with international agreements and commitments, respecting the rights, [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":6915,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[1930,1964,1931,673,338,640,1863,1925,411],"class_list":["post-7008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-bank-secrecy","tag-banking-and-insurance-sector","tag-banking-and-insurance-supervisor","tag-finance","tag-information","tag-peru-en-2","tag-sunat","tag-tax","tag-transparency","numero-10-en","seccion-published-and-draft-legislation-microfinance","pais-peru-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lifting Bank Secrecy<\/title>\n<meta name=\"description\" content=\"This legislative decree amends Law 26702, the General Law of the Financial &amp; Insurance System and the Organic Law on the Banking and 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