Peruvian Immigration law establishes several obligations foreign workers must comply with. Among the most notable are the following:
- Timely renewal of the residency: resident workers may receive up to one (1) year of residency, except for certain migratory categories such as Mercosur. It is up to the resident to keep their migratory status regularized every year, otherwise they risk getting levied with heavy fines of PEN 46 (USD 12), per day of non-renewal. Application for renewal may be filed as early as one month before the scheduled date for expiry of residency.
- Getting a Tax Payer ID (Número de RUC): the renewal of residency requires the worker’s income tax statements, issued by SUNAT. In order to access these records, the worker must get a Taxpayer ID (Número de RUC) and password (Clave SOL) with #Sunat.
- Information updates: foreign residents are required to keep the information contained in the Foreign ID Card (Carné de Extranjería) updated at all times. Failure to do so will result in a fine of PEN 46 (USD 12) for each month the info was not updated.
- Using the same travel document to exit the country: foreign residents are compelled to leave the country using the same travel document they used upon entry. Disregarding this rule will result in the application of a fine equivalent to approximately USD 60.00.
- Submitting a certificate of income tax: whenever foreign resident workers leave the country, regardless of whether it is for short or extended periods of time, they must submit a certificate of income tax. The employer must submit the SUNAT form number 1692.
- Permanent exit: foreigners who wish to leave the country permanently will need to cancel their residency. Once the application has been approved, you will be given 15 days to exit Peru.
For further information email us at rgb@rgbavocats.com
