Lima, 19 June 2019

S.B.S. Resolution No. 2794-2019 The Superintendent of Banking, Insurance and Private Pension Fund Administrators

WHEREAS:

That, article 3 of Law No. 27693, Law creating the Financial Intelligence Unit of Peru, provides that it is the power of the Superintendency of Banking, Insurance and Private Pension Fund Administrators (SBS), to regulate in coordination with the supervisory bodies of the obligated subjects, the provisions referring to the prevention systems of the obligated subjects and the reports of suspicious operations and the format for recording operations, among others, in accordance with the scope of the aforementioned law and its regulations, approved by Supreme Decree No. 020-2017-JUS;

That, article 13 of the Regulations of Law No. 27693, in concordance with article 10 of Law No. 27693, provides that the SBS may establish exceptions regarding the requirements and conditions of the System for the Prevention of Money Laundering and Terrorist Financing (ML/TF);

That, numeral 3.1 of article 3 of Law No. 29038, Law incorporating the Financial Intelligence Unit of Peru (UIF-Peru) into the SBS, establishes that the following are obligated subjects to report and, as such, obligated to provide the information referred to in article 3 of Law No. 27693, and to implement the ML/TF prevention system, among others: natural and legal persons engaged in the operation of remote games using the internet or any other means of communication; those engaged in the operation of remote sports betting using the internet or any other means of communication; laboratories and companies that produce and/or market chemical inputs and controlled goods; companies that distribute, transport and/or market chemical inputs that may be used in illegal mining, under the control and supervision of SUNAT; those engaged in the purchase and sale or importation of arms and ammunition; those engaged in the manufacture and/or marketing of explosive materials; legal persons whose corporate purpose is the provision of legal and/or accounting services, who carry out or are prepared to carry out on behalf of their client or on account of the latter, on a habitual basis, the activities described in numeral 29) of article 3 of Law No. 29038;

That, Law No. 27693 and its regulations establish that the compliance officer must issue reports on the functioning and level of compliance of the ML/TF prevention system by the obligated subject; and submit them to the UIF-Peru and to the supervisory body

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511) 6309000 Fax: (511) 6309239

of the obligated subject, if any, within fifteen calendar days following the date on which it was brought to the attention of the Board of Directors or similar;

That, it is necessary to establish the conditions and modality for the obligated subjects to report mentioned in this resolution to communicate to the UIF-Peru, the reports referred to in Law No. 27693;

With the approval of the Financial Intelligence Unit of Peru and the Deputy Superintendency of Legal Affairs;

In use of the powers conferred by the General Law of the Financial System and the Insurance System and Organic Law of the Superintendency of Banking and Insurance, Law No. 26702, in concordance with Law No. 27693; and in accordance with the exception conditions set forth in numeral 3.2 of article 14 of Supreme Decree No. 001-2009-JUS;

RESOLVES:

Article 1.- The obligated subjects to report included in numeral 3.1 of article 3 of Law No. 29038, listed below, must send to the UIF-Peru, through their compliance officer, the Semi-Annual Reports of the Compliance Officer (ISOC) referred to in article 10 of Law No. 27693, through the portal for the prevention of money laundering and terrorist financing (plaft.sbs.gob.pe), enabled by the SBS or other electronic means that may be determined, no later than 15 August of the calendar year and 15 February of the following calendar year, respectively, in the format, structure and in accordance with the instructions established in the aforementioned portal:

1. 1

2. 2

3. Laboratories and companies that produce and/or market chemical inputs and controlled goods;

4. Companies that distribute, transport and/or market chemical inputs that may be used in illegal mining, under the control and supervision of SUNAT;

5. Those engaged in the purchase and sale or importation of arms and ammunition;

6. Those engaged in the manufacture and/or marketing of explosive materials.

The obligated subjects listed in the preceding paragraph may send the same report sent to the UIF to their supervisory bodies, for the fulfillment of their obligations.

Article 2.- The obligated subjects that are legal persons whose corporate purpose is the provision of legal and/or accounting services, who carry out or are prepared to carry out on behalf of their client or on account of the latter, on a habitual basis, the activities described in numeral 29) of article 3 of Law No. 29038, must send to the UIF-Peru, through their compliance officer, an annual report on the situation and compliance of their System for the Prevention of Money Laundering and Terrorist Financing, corresponding to each calendar year - Annual Report of the Compliance Officer (IAOC), through the portal for the prevention of money laundering and terrorist financing (plaft.sbs.gob.pe) enabled by the SBS for such purpose or other means

[1] Numeral repealed by SBS Resolution No. 03622-2025, effective from 15 October 2025.

[2] Numeral repealed by SBS Resolution No. 03622-2025, effective from 15 October 2025.

SUPERINTENDENCY OF BANKING, INSURANCE AND AFP Republic of Peru

electronic means determined, no later than 15 February of the following calendar year; in the format, structure and in accordance with the instructions established in the aforementioned portal.

Register, communicate and publish.

SOCORRO HEYSEN ZEGARRA
Superintendent of Banking, Insurance and Private Pension Fund Administrators