SBS Resolution No. 01219-2026: Approves the Guide for Identification and Reporting of Alerts Applicable to Obliged Entities Referenced in Article 3 of Law No. 29038 and Issues Other Provisions

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511) 6309000 Lima, April 22, 2026 SBS RESOLUTION No. 01219-2026 The Superintendent of Banking, Insurance and Private Pension Fund Administrators WHEREAS:
Whereas, Law No. 27693, which creates the Financial Intelligence Unit – Peru (UIF-Perú), provides that it is the function and authority of the Superintendent of Banking, Insurance and Private Pension Fund Administrators (SBS) to regulate, in coordination with the supervisory bodies of obliged entities, the guidelines, requirements, sanctions and other aspects related to the prevention systems of obliged reporting entities, reports on suspicious transactions, the transaction registration format, among others, in accordance with the provisions of said law and the Regulation of Law No. 27693 (hereinafter, the Regulation); approved by Supreme Decree No. 020-2017-JUS; Whereas, in accordance with Recommendation 29 of the Financial Action Task Force (FATF), countries must establish a Financial Intelligence Unit (FIU) that serves as a national center for receiving and analyzing: (a) reports on suspicious transactions; and (b) other information relevant to money laundering, associated predicate offenses and terrorist financing, as well as for communicating the results of such analysis, being capable of obtaining additional information from obliged entities to perform their functions appropriately; Whereas, Article 1 of Law No. 27693, read in conjunction with Article 3 of the Regulation, establishes that the Financial Intelligence Unit of Peru (UIF-Perú) is responsible for receiving, analyzing, processing, evaluating and transmitting information to detect money laundering and terrorist financing; as well as for assisting obliged entities in implementing the system to detect suspicious transactions related to said offenses; Whereas, pursuant to Article 11 of Law No. 27693 and Articles 16 and 25 of the Regulation, obliged reporting entities must pay special attention to and evaluate suspicious or unusual transactions carried out or attempted by their clients; for this purpose, UIF-Perú may provide additional information or criteria that contribute to the detection of such transactions; Whereas, it is necessary to approve the “Guide for Identification and Reporting of Alerts”, with the aim of guiding obliged entities in identifying transactions, events or occurrences that, although they do not meet the characteristics to be considered as suspicious transactions, contain useful information for the exercise of UIF-Perú's functions; Having obtained the approval of UIF-Perú and the Adjunct Superintendency for Regulation and Legal Affairs;

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511) 6309000 2 / 2 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 provisions; and in accordance with the exception conditions of the Thirty-Second Final and Complementary Provision of said Law No. 26702; RESOLVES:
Article First.- The obliged entities referenced in Article 3 of Law No. 29038 must issue alerts to UIF-Perú when transactions carried out by clients do not meet the characteristics to be considered suspicious, but whose contained information proves useful for the exercise of UIF-Perú's functions.
Article Second.- Approves the “Guide for Identification and Reporting of Alerts”, applicable to the obliged entities that report to UIF-Perú referenced in Article 3 of Law No. 29038. Through the “Create Alert” option, compliance officers of obliged entities submit reports via the Suspicious Transaction Reporting System (ROSEL).
Article Third.- The “Guide for Identification and Reporting of Alerts” is published exclusively on the Anti-Money Laundering and Terrorist Financing Prevention Portal – PLAFT Portal (https://plaft.sbs.gob.pe/) enabled by the SBS, to which only obliged entities have access through their compliance officers duly registered with UIF-Perú, in accordance with current regulations.
Article Fourth.- This Resolution takes effect the day following its publication in the Official Gazette El Peruano.
Register, communicate and publish.
SERGIO JAVIER ESPINOSA CHIROQUE
SUPERINTENDENT OF BANKING, INSURANCE AND PENSION FUND ADMINISTRATORS