Equity Imbalance

Ann unjustified equity imbalance is the increase in the equity value of a taxpayer, without the latter having been able to prove its cause, source or origin. It can be caused by an increase in assets (property) or the decrease in liabilities (debts); that is, when the expenses are greater than their declared income.


The National Superintendency of Customs and Administration (SUNAT) has been implementing an audit program in order to detect taxpayers who have failed to declare income. If under this presumption, we advise the taxpayer through a thorough analysis to make the best decision not only from the legal tax point of view, but also from the financial point of view to establish the most efficient way.


It is important to mention that the patrimonial imbalance can lead to the penalty of imprisonment (from 5 to 12 years) if the complaints for crimes of tax fraud end up being valid. However, it should also be noted that not every imbalance necessarily represents a tax omission. If the origin of the alleged infringement is adequately proven, there will be no inconsistency with the statements presented, so the taxpayer would not have any outstanding debt.


At Consulting Peru we understand how important it is to have adequate support in the tax field. Therefore, in practice, we apply our extensive tax knowledge and specialization in the field, helping our clients to face their tax problems, improve their tax burden and prevent future tax contingencies.

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