Existing, not found or not existing taxpayer




The company that starts economic activities must register with the RUC. The taxpayer may have the condition of having been, not found or not having been. The change of condition is rapid, progressive, brings consequences and its removal proceeds.

The tax domicile is the place established within the national territory for all tax purposes. Only when the Sunat verifies that this address corresponds to the one indicated by the obligated subject, does it take effect as a tax address.

The formal effects of the fiscal domicile are the notification that contains an administrative act will be valid, the inspection is carried out at the fiscal domicile and the notification of the coercive collection resolution is addressed to the fiscal domicile.

The taxpayer can change his tax domicile at any time and must notify Sunat, otherwise the notifications sent by Sunat to the indicated tax domicile will be valid.

The tax domicile differs from the procedural domicile, the first is the place set by the obligated subject when registering in the RUC; the second is the place indicated by the taxpayer in tax proceedings (coercive collection, tax litigation or non-litigation).


Basic precisions

The taxpayer with the condition of having been a taxpayer is one who indicated his tax domicile when registering with the RUC or changed his tax domicile by notifying Sunat, and in any of the cases, Sunat verified the tax domicile or notified the tax domicile. While the tax debtor will automatically acquire the status of not found in any of the following situations:

(I) refusal to receive the notification or refusal to receive the proof of verification of the tax domicile by any capable person located at the tax domicile.

(II) absence of a capable person at the tax domicile or it is closed.

(III) there is no address declared as tax domicile. To determine the condition of not being found in situations (I), (II) and if, since its registration in the RUC, the taxpayer had not been notified of any document with acknowledgment of receipt, or the verification of its tax domicile had not been carried out , must occur three times on different days.

The condition of not found has three consequences: authorization to print payment vouchers may not be requested, notification of administrative acts is made through the Sunat website or in the newspaper, and the natural person (independent) may not issue receipts for electronic fees or electronic credit notes.

The condition of not found is lifted when the tax debtor acquires the condition of not having been found, or declares or confirms his tax domicile, which the Sunat may verify.



The National Superintendency of Customs and Tax Administration (Sunat) publishes on its website the list of taxpayers with addresses not found until the 15th of each month, so that the tax debtor can declare or confirm their tax address until the last business day month of this publication, with the warning of assigning it the condition of non-existent.

Thus, the Sunat will publish on its website, within the first two business days of each month, the list of taxpayers with no address. The aforementioned publication must indicate the date on which the tax debtors acquired the condition of non-account.

The non-existent condition has a series of consequences:

(I) is a criterion for considering that there is intent, gross negligence or abuse of powers, unless proven otherwise.

(II) the request for deferral and/or fractionation of tax debts will be denied.

(III) receipts for electronic fees or electronic credit notes may not be issued.

(IV) the limitation period to determine the obligation and apply sanctions is suspended.

(V) determination of the debt on a presumed basis.

(VI) precautionary measures prior to the coercive collection procedure.

(VII) Notification of administrative acts is done through the Sunat website or in the newspaper. (VIII) To establish the net income, the computable cost supported by proof of payment will not be deductible.

(IX) the loss of the tax credit.

The lifting of the condition of non-existence requires as requirements (I) declare or confirm your tax domicile and provided that the Sunat verifies it; and, (II) have presented the payment declarations corresponding to the tax obligations whose expiration would have occurred during the twelve months prior to the preceding month in which the tax domicile is declared or confirmed, if required.

The taxpayer will automatically acquire the status of not found if the Sunat cannot notify the fiscal domicile or verify the fiscal domicile. If after being requested by the Sunat, the taxpayer with the condition of not being found does not comply with declaring or confirming his tax domicile, he acquires the condition of not having been found.

Source: The Peruvian

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