TC declared unfounded lawsuits against Sunat’s access to account information greater than S / 30,800

The constitutional Court (TC) declared unfounded two claims of unconstitutionality filed against various articles of legislative decrees 1313 and 1434 that regulate the provision of financial information on passive operations to the National Superintendency of Customs and Tax Administration (Sunat), which sought to fight against tax avoidance and evasion.

The lawsuits were presented by the Lima Sur Bar Association and the Huaura Bar Association, arguing that the challenged norms (second, third and fourth paragraphs of article 3 of DL 1313 and article 3 of DL 1434) contravene the Constitutional guarantees of jurisdictional exclusivity, due process and Banking secrecy.

In this regard, the TC ruled that there have been no defects of unconstitutionality and that the provision of financial information operates solely for the exercise of the oversight function of the Sunat, in order to combat tax evasion and tax evasion. tax avoidance, in compliance with what has been agreed in international treaties or Decisions of the Andean Community Commission.

Likewise, it specifies that the information to be supplied to Sunat refers to: balances and / or accumulated amounts; averages for a given period; highest amounts of a certain period; returns generated, and that in no case will it be possible to detail the account movements of the clients of the companies of the financial system. If this last information is required, it will be up to the tax entity to request a judge to lift bank secrecy, the TC ruling specifies.

This judgment was adopted with the votes of Judge María Elena Ledesma and the judges, Manuel Miranda Canales and Eloy Espinosa Saldaña.

It is important to remember that, as of this year, the entities of the financial system have been sending the Sunat general information on the passive operations of bank accounts from S / 30,800 (7 UIT), which represent only 3, 5% of the existing accounts in Peru.