How to properly present a complaint or suggestion to the Sunat?

On July 31 of this year, the National Superintendence of Customs and Tax Administration (Sunat) approved the Procedure for the Presentation and Attention of Complaints and Suggestions by means of the Resolution No. 000156-2023/SUNAT. Faced with this new provision, the Chamber of Commerce of Lima (CCL) dictates a series of guidelines so that taxpayers can adequately manage a complaint or suggestion before the aforementioned institution.

“It should be noted that the” complaint to Sunat “is a different procedure from the claim established in Supreme Decree No. 007-2020-PCM, which approved provisions for the management of claims in public administration entities,” he explains. the manager of the CCL Legal Center, Alvaro Galvez.

Meanwhile, the “suggestion before the Sunat” is an initiative formulated by the taxpayer aimed at improving the quality of services, simplifying administrative procedures or eliminating those that are unnecessary.

In accordance with the published regulations, users may download the “Virtual Format for Complaints and Suggestions of the Sunat” to carry out the procedure, which is available on the institutional portal of the collecting entity.

What is the procedure to present the complaint or suggestion?

The procedures to follow are presented below:

• The registration of the complaint or suggestion can be done digitally or physically: the digital registration is made in the Complaints and Suggestions System (SQS) of the Institutional Portal of the Sunat and through the app of the collecting entity or through the quick response code (QR). The physical registration only proceeds when it is not possible to use the digital medium and is carried out at the headquarters of the Sunat.
• The type of procedure to be carried out (complaint or suggestion) must be entered: the identification data of the company or its representative; tax domicile, address where you want to receive notifications, landline and/or mobile phone; email; and the detail of the complaint or suggestion.
• Supporting documentation: heThe taxpayers can accompany their complaint or suggestion with the documentation they consider necessary, at the time of their registration.
• Attention to complaints and suggestions: the Ombudsman Office is in charge of dealing with complaints and suggestions, which once the complaint is received, the evaluator in charge must verify the performance of the Sunat and take the corresponding steps before the responsible area in order to resolve the situation described. In the case of the suggestion, the evaluator sends it to the area responsible for its evaluation and implementation, if applicable.
• Correction of the data: when the Ombudsman Department detects that a complaint or suggestion was registered without any of the established requirements, You must communicate this fact to the administrator by email or communication to the SUNAT Online Operations (SOL) mailbox, granting them a period of two business days to correct the defects or omissions observed. Once said term expires without the administrator making the correction, the complaint or suggestion is archived.
• Answer: The result of the complaint or suggestion is sent to the administrator, through the email registered in the RUC File and the email provided. Exceptionally, it may be communicated physically, when the company expressly requests it in its complaint or suggestion, in which case, the result is sent to the tax domicile declared before the Sunat. The result of the evaluation will determine if the complaint is accepted, in which case the corrective measures to be adopted are indicated; or if it is denied, or if it is archived, when applicable. In the case of suggestions, the evaluation will determine if they are referred (to the responsible area or to the competent entity); or archived (when the suggestion is already implemented, is repetitive, or qualifies as a complaint).
• Term of attention and response: The maximum period of attention and response to complaints and suggestions is 30 business days counted from the business day following the registration.

When does it not qualify as a complaint or suggestion?

In accordance with the CCL, they qualify as a complaint or suggestion when the content of the claim of the administered shows that the Sunat is not competent to attend to them. In these cases, they are referred to the competent entity, informing the company.

Nor will they be considered when the content of the claim of the administered shows that the Ombudsman Management is not competent to attend to them. Examples of this are the requests for the resolution of proceedings already initiated, subject to specific deadlines; or procedures, actions, contesting or administrative resources or rights other than that corresponding to a complaint or suggestion. In these cases, it is referred to the area of ​​the Sunat that is competent.

In which cases does attention not proceed?

Complaints or suggestions are not addressed and are archived when they are repetitive and the first one has been addressed. Likewise, when the content is manifestly offensive to the institution and/or its servers, contains false information or corresponds to personal or family matters.

Likewise, the withdrawal of the complaint or suggestion has been formulated before the communication of the response, as well as its presentation has not been corrected within the granted period.