The Ministry of Economy and Finance has also requested a request for “clarification of sentence” from the Constitutional Court, after a ruling that would cause large companies to stop paying more than S / 12,000 million in tax debts.
As announced, the Ministry of Economy and Finance (MEF) issued an official statement in relation to the ruling of the Constitutional Court (TC) No. 03525-2021-PA/TC, and pointed out that this “exceeds its powers” and affects tax compliance. Regarding this ruling, Sunat warned that it creates a precedent for large companies to stop paying more than S/12,000 million for unpaid tax interests with the country.
According to the MEF, not only has a request for annulment of said sentence been submitted, but also a request for “clarification of the sentence”, since this decision also affects the general public because it postpones attention to their needs, since generates a reduction in future income that would allow the State to fulfill its functions.
“Through this ruling, the Constitutional Court assumes the role of a positive legislator and thus exceeds its powers, transgressing the principle of functional correctness and severely affecting tax policy,” the document states.
The entity highlighted that the ruling generates a series of pernicious effects, such as, for example, a large part of the default interest on debts in tax disputes is eliminated in all instances (SUNATTax Court and Judiciary), In practice, an amnesty is generated for companies that resort to litigation, who will not pay compensation to the State for the non-timely payment of their tax debts.
In addition, tax policy is affected, by eliminating the application of the Moratorium Interest Rate (TIM) when these cases reach the Judiciary, detailed the MEF.
Source: Larepublica
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