Sociedad por Acciones Cerrada Simplificada S.A.C.S.Peru
What it takes to form, own and run a private limited company in Peru, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Los socios solo pueden ser personas naturales, m铆nimo 2 y m谩ximo 20.
The registry鈥檚 and the law鈥檚 own pages do not mention it.
The registry鈥檚 and the law鈥檚 own pages do not mention it.
Quote
De esta manera pagas el impuesto del 29.5% sobre la utilidad final del a帽o
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Shareholders
- At least 2 路 at most 20 路 individuals only
Quote
Los socios solo pueden ser personas naturales, m铆nimo 2 y m谩ximo 20.
- Members
- At least 2 路 at most 20
Quote
Los socios solo pueden ser personas naturales, m铆nimo 2 y m谩ximo 20.
- A local company secretary
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- A local registered agent
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the S.A.C.S..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the S.A.C.S. are in our records.
What is public
- Directors
- Public
Quote
El registro es p煤blico y la publicidad que otorga consiste en la exteriorizaci贸n continuada y organizada de los derechos y actos inscritos o anotados
Tax
Tax on profit
How this company type is taxed, which can differ from its place鈥檚 headline rate.
Flat 路 29.5%
R茅gimen General: 29.5% on annual net profit (SUNAT). The MYPE Tributario regime is open to smaller businesses: 10% up to 15 UIT, 29.5% above.
Quote
De esta manera pagas el impuesto del 29.5% sobre la utilidad final del a帽o
Work it out on a profit figure: the company鈥檚 tax, the owner鈥檚, and what is left.
- CFC rules in Peru
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution on a cause in art. 407 of the Ley General de Sociedades (expiry of the term, completion or impossibility of the object, losses reducing net equity below a third of paid capital, bankruptcy, a general-meeting resolution, among others); the resolution is published three consecutive times within ten days and registered (art. 412); liquidators then liquidate (arts. 413-420), and once the assets are distributed the extinction of the company is entered in the Registry (art. 421).
Quote
Acuerdo de la junta general, sin mediar causa legal o estatutaria
- Statutory fee
- Not in our records
Every business in Peru
VAT
- Standard rate
- Not in our recordsThe tax authority鈥檚 pages have not been read for Peru.
Payment and banking services
1 service names Peru on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad por Acciones Cerrada Simplificada (S.A.C.S.)
- ISO 20275 code
- 37G2Secondary GLEIF, Entity Legal Forms code list