SBS Resolution No. 01015-2026: Approves the Standard for the Prevention of Money Laundering and Terrorist Financing Applicable to Corporate Entities Operating Casino Games and Slot Machines; Modifies the TUPA

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000 Lima, April 6, 2026 SBS Resolution No. 01015-2026

The Superintendent of Banking, Insurance and Private Pension Fund Administrators

CONSIDERING:
That, Article 3 of Law No. 27693, the Law creating the Financial Intelligence Unit - Peru (UIF-Perú), provides that it is the function and authority of the Superintendencia de Banca, Seguros y Administradoras Privadas de Fondos de Pensiones (hereinafter, the Superintendencia), through UIF-Perú, to regulate in coordination with the supervisory bodies of obligated subjects, the general and specific guidelines, requirements, clarifications, sanctions, and other aspects related to the money laundering and terrorist financing prevention systems of obligated subjects reporting suspicious transaction reports and operation records, as well as to issue models of codes of conduct, manuals for the prevention of money laundering and terrorist financing crimes, operation record formats, among others, in accordance with the scope established in said law and its regulations; That, by Resolution SBS No. 1695-2016, the Standard for the prevention of money laundering and terrorist financing applicable to corporate entities operating casino games and/or slot machines was approved; That, it is necessary to update said Standard in order to align it with the current regulatory framework regarding money laundering and terrorist financing prevention, international standards and best practices to combat money laundering and terrorist financing crimes, as well as to modify the Regulation of Infractions and Sanctions regarding money laundering and terrorist financing prevention applicable to companies operating casino games and/or slot machines, approved by Resolution SBS No. 5389-2013, to incorporate within its scope corporate entities operating remote casino games and/or remote sports betting, including the operation of remote sports betting rooms using the internet or any other communication medium, as well as to typify infractions for non-compliance with their obligations regarding money laundering and terrorist financing prevention; That, likewise, it is necessary to modify Annex No. 1 of the Regulation of Infractions and Sanctions regarding money laundering and terrorist financing prevention, approved by Resolution SBS No. 8930-2012, in order to incorporate within its scope new obligated subjects under the supervision of UIF-Perú, in accordance with what is established by Supreme Decree No. 004-2025-JUS and Supreme Decree No. 008-2025-JUS;

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Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000 That, it is necessary to provide clarifications on the information that must be submitted for the authorization of the corporate compliance officer, established in the Standard for the prevention of money laundering and terrorist financing applicable to Virtual Asset Service Providers (VASPs), under the supervision of UIF-Perú, approved by Resolution SBS No. 02648-2024 and the Standard for the prevention of money laundering and terrorist financing applicable to obligated subjects under the supervision of UIF-Perú, regarding money laundering and terrorist financing prevention approved by Resolution SBS No. 789-2018; That, in accordance with the functional autonomy granted by Article 346 of the General Law of the Financial and Insurance Systems and Organic Law of the Superintendencia de Banca y Seguros - Law No. 26702 and its amendments, and Article 44 of the TUO of the General Administrative Procedure Law approved by Supreme Decree No. 004-2019-JUS and its amendments, the Superintendencia is authorized to approve modifications to the Institutional Single Catalog of Administrative Procedures (TUPA), and, in this sense, it is necessary to modify procedures No. 142 and 213 of the TUPA in order to align them with the regulatory framework approved in Article One of this Resolution; That, for the purpose of gathering public opinions on what is proposed, by Resolution SBS No. 04033-2025 it was ordered to publish the draft standard on this Superintendencia's digital platform, under the provisions of the Thirty-Second Final and Complementary Provision of the General Law of the Financial and Insurance Systems and Organic Law of the Superintendencia de Banca y Seguros - Law No. 26702 and its amending norms, as well as Supreme Decree No. 009-2024-JUS; Having received the approval of the Adjunct Superintendents for Regulation and Legal Affairs and UIF-Perú; and, In exercise of the powers conferred by Law No. 29038 and Law No. 26702, in conjunction with Law No. 27693 and its amending and regulatory norms; RESOLVES:
Article One.- Approves the Standard for the prevention of money laundering and terrorist financing applicable to corporate entities operating casino games and/or slot machines, according to the following text:

STANDARD FOR THE PREVENTION OF MONEY LAUNDERING AND TERRORIST FINANCING APPLICABLE TO CORPORATE ENTITIES OPERATING CASINO GAMES AND/OR SLOT MACHINES

Article 1.- Scope and application
1.1. This Standard applies to corporate entities operating casino games and/or slot machines, authorized by the Ministry of Foreign Trade and Tourism (MINCETUR) for the exercise of said activity.

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Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000 It corresponds to MINCETUR, through the General Directorate of Casino Games and Slot Machines (DGJCMT) of the Vice Ministry of Tourism, as the supervisory body regarding money laundering and terrorist financing prevention (AML/CFT), to verify compliance with the Law, the Regulation of the UIF Law, this Standard and other provisions on money laundering and terrorist financing prevention and detection, as well as to sanction non-compliance according to the corresponding Regulation of Infractions and Sanctions.
1.2. In case the obligated subject registered with UIF-Perú loses said status: i) because it does not have a valid authorization from MINCETUR to exercise the activity; or ii) due to a regulatory change, it must communicate this via a sworn declaration request to UIF-Perú through the SISDEL platform (plaft.sbs.gob.pe/sisdel) or other electronic means determined by the SBS, attaching the information and documentation supporting the request, within a period not exceeding thirty (30) days from the occurrence of the event or publication of the regulatory change.
Within fifteen (15) days following receipt of said request, UIF-Perú verifies the loss of status, coordinating with MINCETUR when applicable, after which UIF-Perú proceeds to communicate to the requesting obligated subject and the supervisory body that it has cancelled the secret codes assigned to the obligated subject and the compliance officer; the obligated subject must proceed to deliver the information subject to conservation referred to in Article 28 of this Standard, to UIF-Perú and the supervisory body, as applicable, within a period not exceeding thirty (30) days of receiving the communication.

Article 2.- Definitions and abbreviations
For the application of this Standard, the obligated subject considers the following definitions and abbreviations:

1. Beneficiary final: natural person included within the scope of Article 3, paragraph 3.1, letter a) of Legislative Decree No. 1372, the Law regulating the obligation of corporate and legal entities to report the identification of Beneficial Owners, and its amendments.
2. Cliente: For purposes of this Standard, any adult natural person, Peruvian or foreign national, who requests and receives from the obligated subject the provision of casino games and/or slot machines services regarding operations subject to the RO. The Law, the Regulation and this Standard apply to all clients of the obligated subject.
3. Código: Code of conduct for AML/CFT prevention.
4. Días: Calendar days.
5. DGJCMT: General Directorate of Casino Games and Slot Machines of the Vice Ministry of Tourism of MINCETUR.
6. Documento de identidad: National identity document for Peruvians, and foreigner's ID card, passport or legally established document for the identification of foreigners, as applicable.
7. Financiamiento del terrorismo: Crime typified in Article 4-A of Law No. 25475, the Law establishing penalties for terrorism crimes and procedures for investigation, instruction and trial and its amending norms; as well as in Article 297, last paragraph of the Penal Code and its amendments.

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Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000
8. FP: Financing for the Proliferation of Weapons of Mass Destruction.
9. Grupo económico: Group of two or more corporate entities, national or foreign, in which one exercises control over the others, or when control over the corporate entities corresponds to one or more natural persons acting as a decision-making unit.
10. Juegos de casino: Any table game using cards, dice, chips or roulette, which admits public bets, whose result depends on chance; as well as other games to which current regulations grant this qualification.
11. LA/FT: Money laundering and terrorist financing.
12. Lavado de activos: Crime typified in Legislative Decree No. 1106, Law for Effective Combat against Money Laundering and Other Crimes Related to Illegal Mining and Organized Crime, and its amending norms.
13. Ley: Law Creating the Financial Intelligence Unit of Peru, UIF-Perú, Law No. 27693 and its amendments.
14. Manual: Manual for the prevention and management of AML/CFT and FP risks.
15. Máquinas tragamonedas: All electronic, electromechanical or analog gaming machines that receive player bets in money and therefore allow a usage time in exchange for the payment of the play based on chance, and eventually, obtaining a prize according to the game program, in accordance with current regulations.
16. MINCETUR: Ministry of Foreign Trade and Tourism.
17. Norma: Standard for the prevention of money laundering and terrorist financing, applicable to corporate entities operating casino games and/or slot machines.
18. Operaciones inusuales: Operations carried out or attempted, whose amount, characteristics and periodicity do not relate to the client's economic activity, fall outside current market normality parameters or lack obvious legal basis.
Without prejudice to the nature and complexity of the operation, additional information or criteria may be considered, such as the economic activity of suppliers and counterparties, geographic zones or countries at risk for AML/CFT, financing sources, among others.
19. Operaciones sospechosas: Operations carried out or attempted, whose amount or characteristics do not relate to the client's economic activity, or lack economic justification; or due to their number, amounts transacted or particular characteristics, may reasonably lead to suspect that the obligated subject is being used to transfer, manage, utilize or invest resources originating from criminal activities or destined for their financing.
20. Organismo supervisor: MINCETUR, through DGJCMT.
21. Personas expuestas políticamente (PEP): Natural persons, national or foreign, who hold or have held in the last two (2) years prominent public functions, or prominent functions in an international organization, either within national or foreign territory, and whose financial circumstances may be subject to public interest. The direct collaborator of the highest authority of the institution is considered a PEP.
22. Promoción comercial: Mechanism or system adopted by the obligated subject through the offering of prizes under the modality of lotteries, sale - exchange, free exchange, contests, combinations thereof or any other modality, with the purpose of incentivizing the obligated subject's products or services.
23. Reglamento de la Ley UIF: Regulation of the Law creating UIF-Perú, approved by Supreme Decree No. 020-2017-JUS and its amendments.
24. Riesgos de LA/FT y FP: Possibility that the obligated subject is used for AML/CFT and FP purposes.

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Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000
25. ROSEL: Suspicious Transaction Reporting Online System. A technological tool developed by the SBS that allows obligated subjects to submit suspicious transaction reports (STR) to UIF-Perú electronically, under standards that ensure information is transmitted with an adequate level of security.
26. Sala de juego: Specified area within an authorized establishment where all facilities required for the operation of casino games and/or slot machines are located.
27. SBS: Superintendencia de Banca, Seguros y Administradoras Privadas de Fondos de Pensiones.
28. SPLAFT: System for the prevention of money laundering and terrorist financing.
29. Sujeto obligado: Corporate entity operating casino games and/or slot machines, authorized by MINCETUR for the exercise of said activity.
30. Trabajador: Natural person maintaining a labor or contractual relationship with the obligated subject; includes the general manager, managers, administrators or those holding similar positions; the compliance officer, alternate compliance officer; corporate compliance officer and corporate coordinator, as applicable.
31. UIF-Perú: Financial Intelligence Unit of Peru, a specialized unit of the SBS.

Article 3.- System for the prevention of money laundering and terrorist financing
3.1. The obligated subject must implement a SPLAFT, through the management of AML/CFT and FP risks to which it is exposed, in accordance with what is provided by the Law, the Regulation of the UIF Law, this Standard and other provisions on the matter.
3.2. The SPLAFT is composed of policies and procedures established by the obligated subject, in accordance with the Law, the Regulation of the UIF Law, this Standard and other provisions on the matter; considering for this purpose measures established by the obligated subject itself, taking into account AML/CFT and FP risk factors, as well as procedures and controls related to the timely detection and reporting of suspicious transactions, with the purpose of preventing and avoiding that the obligated subject or its products or services are used for illicit purposes linked to AML/CFT and FP; guaranteeing the duty of indefinite confidentiality of information related to said system.
3.3. The obligated subject is responsible for implementing and applying a general SPLAFT, in accordance with paragraphs 13.1 and 13.2 of Article 13 of the Regulation of the UIF Law.
Without prejudice to what is established in paragraph 13.2 of Article 13 of the Regulation of the UIF Law, the SPLAFT does not apply to workers performing activities not directly linked to the activity or activities determining their status as obligated subjects (cleaning, security, gardening, courier services or similar).
3.4. The general SPLAFT to be implemented by the obligated subject includes at least the following aspects:

1. Approve policies and procedures for AML/CFT and FP risk management.
2. Designate a compliance officer in accordance with the characteristics, responsibilities and powers established by current regulations and communicate it to UIF-Perú and the supervisory body.
3. Approve due diligence policies regarding knowledge of clients, beneficial owners, directors, workers and suppliers, as applicable.
4. Receive training in AML/CFT and FP prevention, as provided in this Standard.
5. Approve, implement, apply, update and conserve the manual and code.
6. Conduct internal and external audits of the SPLAFT, as applicable.
7. Have, keep updated, conserve and submit operation records (RO).
8. Approve procedures to prevent and detect unusual operations, as well as maintain a record of said operations.
9. Approve procedures to prevent, detect and report to UIF-Perú within the established timeframe, suspicious operations presumably linked to AML/CFT, through an STR.
10. Prepare and submit to the supervisory body and UIF-Perú the annual compliance officer report (IAOC) on the status of the SPLAFT for the previous calendar year and its compliance; as well as any other report determined by the SBS in coordination with the supervisory body.
11. Register and conserve SPLAFT information as applicable, according to the regulation.
12. Implement mechanisms for responding to information requests made by UIF-Perú and competent authorities.
13. Others determined specifically in this Standard.
    3.5. In case the obligated subject develops more than one of the activities indicated in Article 3 of Law No. 29038 and other pertinent regulations, it must implement a single SPLAFT, without prejudice to fulfilling the corresponding requirements for each activity.
    3.6. Taking into account, among other aspects, the level of AML/CFT and FP risk faced by the obligated subject, the size of the organization, complexity and volume of its operations, UIF-Perú, prior to coordination with the supervisory body, may exempt it from compliance with some of the aspects or requirements indicated in this Standard, as well as leave them without effect by official notice communicated to the obligated subject, when any of these conditions vary or do not contribute to AML/CFT prevention.

Article 4.- Identification and evaluation of AML/CFT and FP risks
4.1. The obligated subject must develop and implement procedures for the identification and evaluation of AML/CFT and FP risks, taking into account the AML/CFT and FP risk factors to which it is exposed, as well as the results of the National Risk Assessment of AML/CFT and FP, which must be reflected in the Manual; provided that the obligated subject falls under any of the following circumstances:

1. Operates casino game rooms.
2. Operates five hundred or more slot machines in total across its authorized rooms.
3. Operates slot machine game rooms in the following Regions: 1) Tacna. 2) Puno. 3) Ucayali. 4) Loreto. 5) Tumbes. 6) Madre de Dios.

4.2. For this purpose, the obligated subject must:

1. Perform client segmentation considering at minimum the risk factors established in paragraph 4.5 of this article.
2. Identify AML/CFT and FP risks from its activity, which must consider, among other aspects: the number and average amount of operations in game room cash registers, regular clients, risk by geographic zone, service channels and/or type of currencies transacted, with the purpose of establishing appropriate controls to mitigate risks.
3. Evaluate possible occurrences and impact of identified risks. This evaluation must take into account, among other aspects: the frequency with which identified segments occur, the service distribution channel, as well as other attributes of the "products and/or services" risk factor, and must be performed when the obligated subject decides to use new technologies associated with offered services or a change occurs in these that modifies its AML/CFT and FP risk profile.
4. Adopt and implement adequate control measures to mitigate different types and levels of identified AML/CFT and FP risks, considering risk factors, so that intensified measures can be applied to manage and mitigate major risks and simplified measures for minor risks.
5. Permanently monitor the results of applicable controls and their degree of effectiveness, to detect unusual or suspicious operations and correct existing deficiencies in the AML/CFT and FP risk management process.
   4.3. The report containing the evaluation of AML/CFT and FP risks, as well as the methodology used to perform said evaluation, must be available to the supervisory body and UIF-Perú.
   4.4. The obligated subject updates its identification and evaluation of AML/CFT and FP risks at least every three (3) years.
   4.5. AML/CFT and FP risk factors: Among the main AML/CFT and FP risk factors that must be identified and considered by the obligated subject falling under the circumstance of paragraph 4.1 of this article are:
   a) Clients: The obligated subject must manage AML/CFT and FP risks associated with clients, their behavior, background and activities, at the start and throughout the commercial relationship. The analysis associated with this AML/CFT and FP risk factor incorporates client characteristics, such as nationality, residence, occupation or economic activity; age; among others determined by the obligated subject. b) Products and/or services: The obligated subject must manage AML/CFT and FP risks associated with the services it offers. The analysis associated with this AML/CFT and FP risk factor includes risks linked to distribution channels and payment methods in which it operates, which must also be performed when the obligated subject decides to use new technologies associated with offered services or a change occurs in the service it offers that modifies its AML/CFT and FP risk profile. c) Geographic zone: The obligated subject must manage AML/CFT and FP risks associated with the geographic zones in which it offers its services, both locally and internationally, taking into account their security, economic-financial and socio-demographic characteristics, provisions issued by competent authorities or FATF regarding said jurisdictions among others. The analysis associated with this AML/CFT and FP risk factor comprises the zones in which the obligated subject operates, as well as those linked to the operation process.
   4.6. Incursion into new geographic zones: The obligated subject, through its compliance officer, prepares a report containing the evaluation of the level of exposure to AML/CFT and FP risks when...