Executive modifies the Tax Code to optimize processes related to litigation

This Thursday, the Executive published a legislative decree that modifies the Tax Code, with which they seek to optimize the procedures that allow litigation to be reduced through regulatory measures.

These changes revolve around the prescription of tax debts, appeals, claims and appeals. To continue; the details:

Statement of prescription. This will only be declared at the request of the tax debtor; To do this, the document requesting it must indicate the tax and/or infraction and period specifically. When, in a non-contentious request, the tax debtor does not expressly indicate the tax and/or infraction and period that is the subject of his request specifically, the body in charge of resolving requires the correction of said omission within a period of ten business days. Once said period expires without the required correction, the inadmissibility is declared.

Opposition. The prescription can be opposed at any stage of the administrative or judicial process. If it is requested that the prescription be declared in a non-contentious procedure, it cannot be opposed in a contentious tax procedure in parallel, and vice versa.

If a procedure in which the prescription has been invoked is in process and a new one is initiated with respect to the same tax and/or infraction and period, the inadmissibility of the second procedure will be declared.

Notification Forms. Administrations other than Sunat must notify by means of a publication in El Peruano or the newspaper of the locality in charge of judicial notices or, failing that, in one of greater circulation in said locality, when it has not been possible to notify it at the fiscal domicile of the tax debtor for any reason.

This publication must detail the name, denomination or business name of the notified person, the RUC number or corresponding identity document number, the numbering of the document in which the administrative act is recorded, as well as the mention of its nature, the type of tax or fine, the amount of these and the period or the fact taxed; as well as mentions of other acts referred to in the notification.

means of evidence. The term to offer the evidence and act on it is 30 business days, counted from the date on which the claim or appeal is filed. The expiration of said period does not require an express declaration, nor is it necessary for the tax administration to require the performance of the evidence offered by the tax debtor.

In addition, in the case of resolutions issued as a result of the application of the transfer pricing rules or Rule XVI of the Preliminary Title, the term to offer and act on the evidence is 45 business days and, in the case of resolutions that establish sanctions of confiscation of assets, temporary internment of vehicles and temporary closure of establishment or office of independent professionals, as well as the resolutions that replace them, the term to offer and act the evidence is five business days. Exceptionally, in those cases in which the declaration of inadmissibility of the claim made before the expiration of the evidentiary period is revoked, the computation of this is restarted, for the days that originally remained, from the day following that in which it takes effect. the notification of the resolution that revokes said inadmissibility.

Admissibility requirements. It must be filed by means of a document in which the claimable act subject to challenge is identified, the grounds of fact and, when possible, those of law.

Correction of requirements. Once said terms have expired without the corresponding correction, the claim will be declared inadmissible, except when the deficiencies are not substantial, in which case the tax administration may correct them ex officio. The aforementioned declaration can be made before the expiration of the evidentiary term.

Appeal Requirements. The appeal of the resolution before the Tax Court must be formulated within 15 business days following the day in which it made its notification, via a document in which the appealable act subject to challenge is identified, the factual grounds and, when possible , those of law.

The company must join the electronic notification of the Tax Court, in accordance with the provisions of the Ministerial Resolution of Economy and Finance. In the case of the appeal of resolutions issued as a result of the application of the transfer pricing regulations, the term to appeal is 30 business days following the day in which the notification was made.

Request for correction, extension or clarification. In these cases, the Court resolves within the fifth business day after the request is filed, not counting, within the same, the one that has been granted to the tax administration to respond to any request for information or the term granted to the debtor. taxpayer to join the notification by electronic means of the Tax Court, if required to do so in accordance with the provisions of a ministerial resolution of the Economy and Finance sector. The presentation of requests under the protection of this article does not interrupt the execution of the acts or resolutions of the tax administration.

Compulsory observance jurisprudence. The resolutions of the TF that expressly and generally interpret the meaning of tax regulations, those issued by virtue of Article 102, those issued by virtue of a recurrent criterion of the Specialized Chambers or the Complaints Attention Office, as well as those issued by the Solvers – Secretaries of the Complaints Attention Office for matters within their competence, constitute jurisprudence of mandatory observance for the tax administration bodies, as long as said interpretation is not modified by the Court itself, by regulation or by law.

In this case, in the corresponding resolution, the Court indicates that it constitutes jurisprudence of obligatory observance and orders the publication of its text in the official newspaper El Peruano.

Complaints. These are resolved by the Tax Court Complaints Office within a period of 20 business days from the filing of the complaint, in the case of complaints against the tax administration. Exceptionally, the term is 30 business days in case a statement is issued on the prescription when the complaint is resolved.

It is not computed within the term to resolve that which has been granted to the tax administration or to the complainant to meet any information requirement or the term granted to the latter to join the notification by electronic means of the Tax Court, in in case of being obliged to do so in accordance with the provisions of a ministerial resolution of the MEF.

Challenge. If these requests are not resolved within a maximum period of 45 business days or within the period established to resolve provided for in other regulations, the tax debtor may file a claim appeal, considering the request denied.