Se incorpora como causal de responsabilidad solidaria a los representantes legales y a los designados por las personas jurídicas o los administradores de los entes colectivos, entre otros, cuando por dolo, negligencia grave, o abuso de facultades se omita presentar la Declaración de Beneficiario Final.
Base Legal: Segunda Disposición Complementaria Modificatoria del Decreto Legislativo N.° 1372.
08. LEGAL REPRESENTATIVES – JOINT AND SEVERAL LIABILITY
We include as cause for joint and several liability, legal representatives and parties designated by legal persons or administrators of collective bodies, among others when as a result of fraud, gross negligence or improper use of powers, the filing of the Beneficial Owner Affidavit is omitted.
Legal Basis: Second amending complementary provision of Legislative Decree 1372.