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Sunat asks to annul the decision of the Tax Code on non-payment of penalties for tax debt

Lawyer Sunat filed an appeal against the cancellation of the decision of the Labor Code | Fountain: Andina / Composition of the RPP

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The National Administration of Customs and Tax Administration (Sunat) released a statement saying that it had submitted appeal against invalidity against the decision of the Constitutional Court (CC) on penalties for overdue tax debts.

“The IC recently issued an amparo ruling establishing case-based rules to substantially reduce interest payments on disputed tax debts,” it said in a statement. Sunat.

In this regard, it was reported that the Prosecutor General of the said person “filed a complaint”. cancellation statement against said verdict, which will benefit companies that are saving and maintaining million-dollar debts to the state while overcoming endless challenges.”

Similar Sunat It states that the said regulation “impedes the voluntary and timely fulfillment of tax obligations by affecting public resources and facilitating (…) the prosecution of new cases.”

“It should be noted that in 2022 there was a record tax pressure, the highest in the last 42 years, as a result of actions Sunat to increase the level of formalization and reduce the level of evasion,” the conclusion says.

Constitutional Court ruling

By a recent decision of the Tax Code, it was decided that from February 8 this year, the tax and judicial administrations should not charge default percentage for tax arrears after the statutory time limit within which the authorities must resolve an administrative appeal.

Thus, Sunat the specified percentage cannot be recovered, which implies all procedures are in progress, even those that are in progress.

sentence File 03525-2021-PA/TC indicates that the suspension of the calculation of the penalty also corresponds to the moment when the time limit for deciding on this issue has expired for the courts.

However, it has been established that if the taxpayer acts “procedurally in bad faith”, the collection of the penalty will continue, although the burden of proof will lie with the counterparty.

It should be noted that the decision CT is set as a binding precedent for both the Sunat, the Tax Court, and the judiciary.

Detail of the decision of the TC of November 22, 2022
Fragment of the NK decision dated November 22, 2022 | Fountain: constitutional Court


Source: RPP

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