The Executive Bran Test ratings carried out by the National Superintendence of Customs and Tax Administration (SUNAT) to the Taxpayers that generate third category income.
As established in the standard, the amount of Test ratings It rises from four to eight, and in this way it grants a longer time for companies to become familiar with the variables used for the allocation of the compliance profile and the effects of the qualification.
This measure will allow Collection entity collect and evaluate observations, recommendations and problems of taxpayers, with the objective of optimizing the management of computer procedures and systems associated with the allocation of the assignment of the Compliance profile.
No sanctioning effect
Supreme Decree No. 018-2025-EF, published in the Official Gazette El Peruano, establishes that, during this period of evidence, training and dissemination actions will be carried out to encourage taxpayers to improve their Tax rating.
It should be noted that these evaluations have only an informative character and do not generate sanctioning effects or immediate benefits, as a measure prior to the definitive implementation of the system
“A bad qualification negatively influences the reputation and image of companies, which has an adverse impact on various aspects, from their commercial contracts to the cost of financing,” explained the tax lawyer Rolando Cevasco.
Sunat’s compliance profile, Approved by legislative decree No. 1535 and its regulations, it is the qualification that reflects the conduct of compliance with tax, customs and/or non -tax concepts administered by SUNAT.
For this purpose, five ratings are established: A for very high level of compliance taxpayers, B for those of high compliance, C for new taxpayers with seniority less than 6 months, D for those of low compliance level and E for Taxpayers of very low compliance level.
To consult the assigned compliance profile, the taxpayer must enter Sunat online operations, with his Sun key, option Procedures and Queries/Compliance Profile/Profile Qualification/Qualification.
The test qualifications are carried out quarterly during the year, the following must be made in April 2025, July 2025, October 2025, January 2026 and April 2026.
Source: Larepublica
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