Resolution SBS No. 1076-2024: Amending the Standard Regulating the Procedure for Handling Requests for Lifting Bank Secrecy Approved by Resolution SBS No. 1132-2015 and Issuing Various Provisions

Lima, March 22, 2024
Resolution SBS
No. 01076-2024

The Superintendent of Banking, Insurance and
Private Pension Fund Administrators
WHEREAS:
That, through Law No. 31507, Constitutional Reform Law that strengthens the fight against corruption within the framework of the lifting of bank secrecy and tax reserve, Article 2, paragraph 5 of the Political Constitution of Peru is amended, providing that the Comptroller General of the Republic may, through a reasoned decision, request the lifting of bank secrecy and tax reserve with respect to public officials and servants who administer or manage State funds or funds of entities supported by the State, at the three levels of government, within the framework of a control action; That, through Resolution SBS No. 1132-2015 and its amending norms, the Standard regulating the procedure for handling requests for the lifting of bank secrecy approved by Resolution SBS No. 1132-2015 and its amending norms was approved, with the objective of establishing the procedure that companies must follow to timely handle requests for the lifting of bank secrecy made by competent authorities, whether or not channeled through the Superintendency, in the exercise of their functions; That, it is necessary to amend the aforementioned Standard to incorporate the Comptroller General of the Republic as a competent authority to request the lifting of bank secrecy, by virtue of the aforementioned constitutional authorization, as well as to determine the form and channel for sending the requested information; With the favorable opinion of the Deputy Superintendencies of Legal Affairs and the Financial Intelligence Unit of Peru; and, In use of the powers conferred by paragraphs 7 and 9 of Article 349 of Law No. 26702, and in accordance with the exception conditions set forth in paragraph 3.2 of Article 14 of Supreme Decree No. 001-2009-JUS and its amending norms; Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000 1/3

RESOLVES:
Article One.- Amend paragraphs a) and b) of Article 3 and
Article 8 of the Standard regulating the procedure for handling requests for the lifting of bank secrecy approved by Resolution SBS No. 1132-2015 and its amending norms, in accordance with the following text:
"Article 3.- Definitions a) Competent authorities: the authorities included in Article 143 of the General Law, such as the Attorney General of the Nation; the Attorney General of the Nation or the government of a country with which a convention has been entered into to combat, suppress and sanction illicit drug trafficking, terrorism or money laundering; the judges and courts of the Judicial Branch; the President of an Investigative Commission of the Legislative Branch, with the agreement of the Commission in question and in relation to facts that compromise the public interest; the Comptroller General of the Republic with respect to public officials and servants who administer or manage State funds or funds of entities supported by the State, at the three levels of government, within the framework of a control action; the Superintendent in the exercise of his functions and for the purposes of financial intelligence; and those made in accordance with Article 6 of the Law for the Strengthening of the Supervision of the Securities Market, Law No. 29782. b) Communication: The resolution of the Attorney General of the Nation or of the Judicial Branch, the official letter of the Investigative Commission of the Legislative Branch, the official communication of the Government of the country, official letter of the Comptroller General of the Republic. (...)" "Article 8.- Form and channels for sending information requested by the Superintendent for the purposes of financial intelligence and by the Comptroller General of the Republic within the framework of a control action
8.1. Requests for the lifting of bank secrecy shall be sent through the Communications Module of the PLAFT Portal of the UIF Peru and addressed to the compliance officer.
In the case of requests made by the Comptroller General of the Republic, they shall be sent through the computer application established for such purpose by the Comptroller General of the Republic and addressed to the compliance officer.
8.2. Companies must send the requested information, on a confidential basis, within the maximum period established in this standard, in accordance with the format of Annex No. I 'Format for providing information protected by bank secrecy' and its respective summary table, which must be completed according to the instructions described in Annex No. II 'Instructions for completing the Format for providing information protected by bank secrecy'. The sending of this information is done directly, in an Excel file, through the Communications Module of the aforementioned PLAFT Portal or through the computer application established for such purpose by the Comptroller General of the Republic, as applicable, which guarantees its confidentiality and allows the authority to send confirmation of its receipt.
Article Two.- Amend the name of Annexes No. I and II approved by Resolution SBS No. 3348-2022 that amended the Standard regulating the
Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000 2/3

procedure for handling requests for the lifting of bank secrecy approved by Resolution SBS No. 1132-2015, with the following text:

• Annex No. I 'Format for providing information protected by bank secrecy'.
• Annex No. II 'Instructions for completing the Format for providing information protected by bank secrecy'.
  Article Three.- Incorporate the column 'Balance of the account at the beginning of the requested period of the LSB' in the Summary Table of Annex I approved by Resolution SBS No. 3348-2022 that amended the Standard regulating the procedure for handling requests for the lifting of bank secrecy approved by Resolution SBS No. 1132-2015 and its amending norms.
  Article Four.- This resolution enters into force on the day following its publication in the Official Gazette El Peruano.
  Register, communicate and publish
  MARIA DEL SOCORRO HEYSEN ZEGARRA
  Superintendent of Banking, Insurance and AFP
  Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000 3/3