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 seek to combat tax avoidance and evasion.
It was the Lima Sur Bar Association and the Huaura Bar Association that presented these lawsuits, claiming that it contravenes the constitutional guarantees of jurisdictional exclusivity, related to the banking process and secrecy.
Nevertheless, the TC establishes that there have been no unconstitutionality vices and that the provision of financial information operates solely for the exercise of the oversight function of the Sunat, in compliance with what is agreed in international treaties or Decisions of the Andean Community Commission.
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It is worth emphasizing that since this year the financial system has been sending to the Sunat general information on the passive operations of bank accounts starting at S / 30,800 (7 UIT), which represent only 3.5% of the existing accounts in the local market.
In this regard, the taxpayer Francisco Pantigoso argues that the TC opted for the right to collection solidarity, although it considers it “inadequate”, given that there is the Tax on Financial Transactions (ITF), a mechanism that allows generating informational crosses to determine if a taxpayer properly declares their income.
According to the TC, it will be up to the tax entity to request a judge to lift bank secrecy.
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