Sociedad Anónima S.A.Peru
What it takes to form, own and run a public 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
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En la sociedad anónima el capital está representado por acciones nominativas y se integra por aportes de los accionistas, quienes no responden personalmente de las deudas sociales.
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La sociedad se constituye cuando menos por dos socios, que pueden ser personas naturales o jurídicas.
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Para que se constituya la sociedad es necesario que tenga su capital suscrito totalmente y cada acción suscrita pagada por lo menos en una cuarta parte.
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Derecho de calificación: S/ 46.00. Derecho de inscripción: Valor del capital multiplicado por 3 dividido entre 1000.
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De esta manera pagas el impuesto del 29.5% sobre la utilidad final del año
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Capital fully subscribed and each share at least one quarter paid (art. 52)
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Para que se constituya la sociedad es necesario que tenga su capital suscrito totalmente y cada acción suscrita pagada por lo menos en una cuarta parte.
Own it
Who may own and run it
- Directors
- At least 3 · none need live there · individuals only
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En ningún caso el número de directores es menor de tres.
- Shareholders
- At least 2 · a company may be one
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La sociedad se constituye cuando menos por dos socios, que pueden ser personas naturales o jurídicas.
- Members
- At least 2
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La sociedad se constituye cuando menos por dos socios, que pueden ser personas naturales o jurídicas.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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pueden disponer que la sociedad anónima tenga auditoría externa anual.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Mandatory annual general meeting on the management and the year's financial statements
- 3 months after the end of the accounting period
Ley General de Sociedades art. 114. States the meeting only; no filing date or penalty on the page.
What is public
- Directors
- Public
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El registro es público y la publicidad que otorga consiste en la exteriorización 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’s headline rate.
Flat · 29.5%
Régimen 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.
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De esta manera pagas el impuesto del 29.5% sobre la utilidad final del año
Work it out on a profit figure: the company’s tax, the owner’s, 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).
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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’s 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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad Anónima (S.A.)
- ISO 20275 code
- I695Secondary GLEIF, Entity Legal Forms code list