Peru decided to modify the Tax Code in relation to prescription, notification, the tax litigation procedure and the application of interest on advances and payments on account, through the Legislative Decree 1528.
The regulation, published on Thursday (03.03.2022) in the Official Gazette “El Peruano”, approves changes to optimize tax procedures carried out by taxpayers before entities such as Sunat, the Tax Court, municipalities and regional governments, among others.
Regarding these modifications, the Minister of Economy and Finance, Oscar Graham, reported that they will allow for the regulation of procedures to reduce the delay in the resolution of cases and in the solution of complaints. In addition, lthe modifications to the Tax Code will eliminate duplication of procedures that some taxpayers incur in their tax procedures with government entities.
Among the measures adopted by the Government, the following stand out: obligation to inform clearly by taxpayers, regarding information on taxes and violations in their prescription requests, and on the acts or matters considered in their claims or appeals.
Applications for prescription containing errors will be declared inadmissible if they are not corrected within 10 working days. Furthermore, if applications are submitted in parallel proceedings, the second proceedings will be declared inadmissible.
Also for speed up the resolution of cases, it was determined that the body responsible for declaring the inadmissibility of a claim may rule, in certain cases, without having to wait for the legal evidentiary periods to expire (30 business days).
Meanwhile, the Ministry of Economy and Finance determined that the Tax Court (TF) may notify, in a supplementary manner, tax debtors through publication on your website, if it has not been possible to notify them at their tax domicile or they have not declared their electronic procedural domicile. The measure aims to solve the problem that the TF faces in making notifications to some taxpayers in the interior of the country.
Also, it extended the deadline from 20 to 30 business days for the TF to resolve the complaints made in cases where it rules on the prescription.
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