Partly public
Asset declarations in Peru: who declares and whether it is public
Laws
- Ley 30161, Ley que regula la presentación de declaración jurada de ingresos, bienes y rentas de los funcionarios y servidores públicos del Estado (2014)1
- Ley 31227 (Ley que transfiere a la Contraloría General de la República la competencia para recibir y controlar la declaración jurada de intereses) (2021)3,2
Who must declare
Persons listed in Article 2 of Ley 30161, including top national officials, members of Congress, regional and local officials, judges and prosecutors, heads of public bodies and state companies, procurement and programme officials, and anyone who manages state funds.1
What is declared
Income, assets and earnings (ingresos, bienes y rentas) under Ley 30161. A separate declaration of interests is filed with the Contraloría under Ley 31227.1,3
How often
At the start, during and at the end of the term or position, within deadlines set by regulation. Filing is a requirement to take office (Article 5). Declarations of interests are filed within 15 working days of taking up the post, every 12 months, and within 15 working days of leaving (Ley 31227, Article 5.3).1,3
Public access
The declaration has a public section. Under Article 9 of Ley 30161, the entity publishes the public section in El Peruano and on its website, and the Contraloría posts it on its website. Under Article 8 of Ley 31227, declarations of interests are published on the Contraloría website, the Portal de Transparencia Estándar and the entity's website, and candidates' declarations on the Jurado Nacional de Elecciones portal.1,3
Where to find declarations
Contraloría General de la República website, the El Peruano official gazette and the websites of the filer's entity.1
Who verifies
Contraloría General de la República. It receives and archives the original declarations, audits them selectively and may request clarifications and access databases (Articles 7 and 10). Resolución de Contraloría 284-2021-CG approved a single directive for fiscalisation of asset, conflict of interest and interest declarations, aimed at detecting unjustified increases in assets and conflicts of interest.1,2
Sanctions in law
Under Article 11 of Ley 30161, not filing carries a fine of 20 percent of monthly pay, omitting information 10 to 20 percent, false information a suspension of 30 to 360 days, a second non-filing or omission a suspension of 60 to 360 days, and repeated false information dismissal and a five-year ban on working for or contracting with the State. The Contraloría and entities must publish annual lists of violators.1
Notable developments
- Resolución de Contraloría 284-2021-CG, approving Directive No. 012-2021-CG/FIS on fiscalisation of declarations, was published in El Peruano.2
Checked 28 October 2026.
Sources
- Congreso de la República del Perú, Ley 30161 (28 January 2014)
- Contraloría General de la República (hosted by Ministerio de Economía y Finanzas), Resolución de Contraloría N° 284-2021-CG (11 December 2021)
- Gobierno del Perú (gob.pe), Ley N° 31227 (23 June 2021)