Sunat asks the TC to annul sentence that reduces tax debts for more than S/12,000 million

The National Superintendency of Customs and Tax Administration (Sunat) has requested the Constitutional Court to declare one of its sentences null and void ensuring that a precedent has been generated so that large companies stop paying more than S / 12,000 million for unpaid tax interests, according to Centro Liber. This decision would directly harm the population, since the money that enters the State for these payments is destined to solve social demands related to education, health, housing, work and security.

“We request the Constitutional Court to declare the nullity of the sentence issued in this process, to the extent that it establishes the rules contained in its foundation 69 and grants them the quality of binding constitutional precedent, for having seriously violated, reiterated and manifests the fundamental right to due process,” the document states.

It is detailed that this sentence comes from an amparo process that has the Maxco company as the plaintiff, and the Sunat and the Tax Court as the defendant. The lawsuit requests that the late payment interest that accrued for non-payment of a tax debt not be applied to Maxco. Given this request, the TC declared the claim inadmissible. However, It was established that from now on the default interest provided for in article 33 of the Tax Code should not be applied to any tax debtor. This decision benefits companies that together owe more than S/25,000 million in taxes.

Finally, it is specified that Maxco did not request in its claim that the non-application of the tax rule be applied to other debtors and neither was any other company a party or third party involved in the process, so there was never a request that responded to this ruling. alerted the Sunat.