The Certificate of Residence allows taxpayers registered in the RUC (Taxpayer Identification Number) to prove their status as residents in Peru, in accordance with the provisions of the Double Taxation and Prevention of Tax Evasion and Avoidance Agreements (DTA) to make effective the application of the benefits established in such DTA. In Peru, SUNAT (National Superintendence of Customs and Tax Administration) is the competent entity to issue Certificates of Residence , upon request of the taxpayer or its legal representative according to Article 3 of Supreme Decree No. 090-2008-EF.