27. Are there provisions requiring donations to go through the banking system?

Peru

Answer

Sometimes

Source

Artículo 30.2, Resolución Jefatural N.° 000030-2025-JN/ONPE (Reglamento de Financiamiento y Supervisión de Fondos Partidarios), 2025
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Todo aporte privado en dinero, que supere el 25 % de una unidad impositiva tributaria (UIT), se realiza a través de entidades del sistema financiero

Article 30.2, Chief Resolution No. 000030-2025-JN/ONPE (Regulation on Financing and Supervision of Party Funds), 2025
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Any private contribution in cash that exceeds 25% of a tax unit (UIT) must be made through entities of the financial system.

Comment

In-kind contributions or smaller amounts are registered with a contribution receipt. However, only contributions exceeding 25% of the established threshold must be made through the banking system; therefore, in-kind contributions below this amount are simply recorded with the corresponding receipt.