Sunat will implement collaborative tax compliance program

The National Superintendence of Customs and Tax Administration (Sunat) informed that in the next few days it will launch its “Collaborative Tax Compliance Program”. This to promote permanent cooperation with taxpayers, promoting a transparent relationship and mutual trust, whose benefits are to provide greater legal certainty, reduce litigation and tax compliance costs, among others.

The program will adapt international standards recognized by the Organization for Economic Cooperation and Development (OECD) and will collect the international experience of the member countries of this organization.

Based on OECD pillars

The Sunat indicated that the new management model pintends to progressively replace the traditional model, focused on subsequent control, by one of collaboration between the collecting entity and the taxpayers, which will mean important changes in the institutional culture of the Tax Administration and in its way of interacting with taxpayers.

said initiative constitutes one of the four pillars of the strategy to improve compliance with the Sunat and implies expanding the relationship and understanding with taxpayers, based on transparency, mutual trust, knowledge of business reality, early tax risk assessment, impartiality, as well as promoting voluntary and timely compliance.

It has been implemented in 30 countries

The “Collaborative Tax Compliance Program” will be implemented with the support of the Inter-American Development Bank (IDB) and the Vienna University of Economics and Business. Both entities promote laying the foundations of a model in the region.

Peru will be the second country in Latin America to implement this model, Brazil being the first. Currently, 30 countries already have collaborative compliance models, mainly those in Europe such as Spain, Denmark, Finland, the Netherlands, Norway, Sweden and Australia.