OBS_VALUE: <ul><li><a href=https://www.gob.pe/institucion/congreso-de-la-republica/normas-legales/2516154-26887 target=_blank>General Corporation Law(Ley General de Sociedades 26887, 9 December 1997, last amended on 1 January 2019, Article 172)</a></li><li><a href=https://www.sunat.gob.pe/legislacion/superin/2004/210-2004.pdf target=_blank>Resolution on the Single Registry of Taxpayers regulations(Resolución de Superintendencia 210-2004/SUNAT Aprueban disposiciones reglamentarias del Decreto Legislativo 943 que aprobó la Ley del Registro Único de Contribuyentes, 18 September 2004, last amended on 28 December 2018, Articles 2, 15, 17.7 and 17.9)</a></li><li><a href=https://www.sbs.gob.pe/regulacion/sistema-financiero__ target=_blank>Financial and Insurance system general Law and Banking and Insurance Organic Law(Ley General del Sistema Financiero y del Sistema de Seguros y Orgánica de la Superintendencia de Banca y Seguros, 9 December 1996, last amended on 16 September 2018, First Section, Title I, Chapter I and Article 81.4)</a></li></ul>