If the procedure is carried out by a third party, it is necessary to present and present a simple photocopy of your ID (necessary for the third party to transport your ID). The third party must also be expressly authorized, either by a power of attorney with a notarized signature or certified by a SUNAT NOTARY, or by SUNAT Virtual. However, procedure No. 03.1 (modification of data in the RUC carried out in person) of the single text of the administrative procedures of SUNAT (TUPA-SUNAT)[3] takes into account the requirements for the implementation, among other things, the notification of registration, modification and / or deletion of legal representatives, which are as follows: therefore, this information should be updated as necessary. so that the data contained in the file corresponds to reality. It is important to mention that the taxpayer and/or the controller or his legal representative must notify SUNAT within five (5) working days of any change in the information provided by the tax debtor[2], including the change of legal representative. As a preliminary point, it should be noted that SUNAT has established that taxpayers and/or responsible persons are required to provide information on their legal representatives when applying for registration in ruC SUNAT, which is mandatory for all taxpayers, with the exception of natural persons and matrimonial companies[1]. Ask the representative to make the desired change. If the representative is registered in the public registers: If the person who wishes to register as a legal representative is a foreign natural person, he must have his immigration card or passport with a kind of visa that allows him to carry out income-generating activities from a Peruvian source.
No additional documents issued by public documents are required. [1] Paragraph 17.7 of Article 17 of Superintendence Resolution No. 210-2004/SUNAT. Update of mobile phone and email [4] Approved by the third final provision of Supervisory Decision No. 210.2014 / SUNAT Ownership condition 01Propio, 02 Rental, 03 Cessation of use, 04 Others. The procedure is carried out personally in each SUNAT administration, with changes being made automatically. We recommend that you always check the fees that the information provided is correct to avoid unforeseen events.