Learn in which cases you can be fined by Sunat and what to do to resolve them




Sunat imposes around 50 fines on the taxpayer and many of them can be avoided with debt installments, among others.


The National Superintendence of Customs and Tax Administration (Sunat) has around 50 fines that it can impose on the taxpayer for different reasons such as omitting information or making an error during the development of its activities. What can I do to prevent the fine from becoming in a lien?

“The fine is mostly equivalent to a percentage of the UIT (S/.4600) or also refers to a percentage of income, it can range between 1 UIT, 20% or 50% of income. This percentage is applied according to the infraction”, explains Greta Hidalgo, head of Accounting at Estudio Fuentes.

Although the amount can be large, especially due to the default interest equivalent to 0.033%, not assuming it can generate another patrimonial problem; although the payment can be given after challenging the sanction through a claim resource that can be resolved in 9 months.

And if I don’t pay, what could Sunat do?

The seizure of assets, including bank accounts, is the most radical consequence that the lack of payment of our fines could generate. “Although Sunat cannot enter directly into the taxpayer’s bank account embargo, it can notify the companies of the national financial system to withhold or block the total amount of the debt that is in coercive collection,” warned Hidalgo.

Said seizure occurs after the System of Seizure by Telematic Means informs the taxpayer about the withholding or blocking of money in the bank account.

Does Sunat provide payment facilities?

The answer is yes. Another of the special situations that Sunat has applied is that for those taxpayers who are within the General Regime, MYPE or Special, whose income does not exceed 150 UIT in the last year of the presentation of the return after the deadline, they may take advantage of the graduality that is between 100% to 90% depending on the case, either by a voluntary or induced correction.

The taxpayer may request an installment of his fine to pay it in installments. In addition, the Sunat established benefits such as the reduction of the fine up to 100% only if the taxpayer voluntarily corrects the violation before the inspection body notifies it.

It is important that taxpayers know their obligations before the treasury, such as the monthly taxes that they must present according to the tax regime in which they are, as well as what accounting books they are obliged to keep. Also where to file your taxes and in what terms to do it.

“It is necessary for taxpayers to keep in mind the filing and payment schedule in order to avoid future contingencies,” concluded Hidalgo.


Source: RPP

share by

keep informed