As of November 1, 2023 the liability of companies for the commission of offenses will increase by 200% due to the incorporation of new offenses.
The offenses to which the liability of legal persons shall apply shall be the following:
- Crimes against Patrimony
- Parallel Accounting.
- Crimes against Cultural Heritage
- Attacks against archaeological monuments, as well as paleontological areas declared as paleontological heritage of Peru.
- Illegal extraction of cultural property and paleontological heritage of Peru.
- Crimes against Public Administration
- Simple and aggravated collusion.
- Generic active bribery.
- Transnational active bribery.
- Specific active bribery.
- Influence peddling.
- Money Laundering Crimes
- Acts of conversion and transfer.
- Acts of concealment and possession.
- Transportation, transfer, entry or exit through national territory of money or securities of illicit origin.
- Failure to report suspicious transactions or operations.
- Refusal, delay and misrepresentation in the provision of information.
- Customs Offenses
- Smuggling.
- Fractional smuggling.
- Customs revenue fraud.
- Customs receipt.
- Financing.
- Traffic of prohibited or restricted goods.
- Tax Offenses
- Tax Fraud and its different modalities.
- Terrorism Crimes
- Crime of terrorism.
- Collaboration of terrorism.
- Financing of terrorism.
- Affiliation with terrorist organizations.
- Instigation.
- Recruitment of people.
- Conspiracy to commit the crime of terrorism.
- Obstruction of justice.
Companies could be sanctioned with fines of up to US$13 million, closure of premises, suspension of activities, cancellation of licenses, and even dissolution of the legal entity.
If you have any questions about the application of these new offenses or how they may affect your company, you can contact us at compliance@cpb-abogados.com.pe
