Tax debt in the administrative stage amounts to more than 30,000 million soles

The amounts in administrative controversy in the hands of the Sunat and the Tax Court amount to around 31,000 million soles, compared to the total stock of debt expectations handled by the Tax Administration for 110,000 million soles, according to the Zuzunaga, Assereto & Zegarra Abogados.

“In contrast to this, it is noted that there is greater litigation in the Judicial Power (debts judicialized by the taxpayer) with an approximate amount of 20,000 million soles, having increased from 8% to 19% within the composition of the stock”, Fernando Zuzunaga, partner of the study, specified.

He added that, regarding the debts due to force, a better management of them is observed, since they were reduced to 57,000 million soles, having lowered their participation in the stock from 67% to 52%, which is still an exorbitant amount, this between 2020 to 2021.

Zuzunaga emphasized that if we take into account that the budget of our country in recent years (except for 2020 due to the pandemic) in terms of ordinary resources amounts to just over 100,000 million soles, then that stock of debt of 110,000 million soles it would represent a year of tax revenue.

For her part, Socorro Núñez, director of the Zuzunaga, Assereto & Zegarra Abogados Law Firm, highlighted that “although the tax controversy in the administrative stage remains at around 30,000 million soles on a constant basis, there are some changes in its composition. Thus, in 2021 15% are in the claim and 85% in appeal, on the other hand, in 2020 we had only 6% in claim and 94% in appeal.

In addition, he pointed out that although in the first administrative instance in charge of the Sunat there is no delay in the resolution of the claims, it does draw attention to how they are resolved. Indeed, in 2021, 78% of the amount claimed was declared unfounded by Sunat itself. In other words, it is resolved quickly but almost everything is confirmed, which makes it necessary for the taxpayer to appeal to the Tax Court. “

Likewise, Lorgio Moreno, Partner of Z&A, mentioned that “of the universe of cases in which the Supreme Court modifies the Resolution of the Tax Court, 75% is in favor of the Sunat and 25% in favor of the taxpayer. “The general conclusion is that the Tax Court is the big winner at the global level, but if we look in detail at the processes and interventions of these two actors, taxpayers and Sunat, the latter each time they file a lawsuit has a greater chance of success” .

“With the study, we can conclude that we have a Sunat that, although it efficiently manages its amounts in dispute, because it resolves within the deadlines, this efficiency is not observed in terms of its decisions as a dispute resolution body in claims; We have a Tax Court, where impartiality and specialization are observed in 50% of cases of amendment to the Sunat flat, but it does not take into account when solving its liability of 27,000 million soles, prolonging the controversies of amounts by around 4 years; and with a Judicial Power that tends to repeat the rulings of the tax court or delay them, although to a lesser extent than in previous years, but it continues to be a constant ”, concluded Zuzunaga.