• Estudio Alvarez Calderón

R.S. 211-2019-SUNAT amending RS 014-2008-SUNAT

SUNAT has published RS 211-2019-SUNAT amending RS 014-2008-SUNAT incorporating the following administration actions that may be summoned by electronic means using the SOL system.

(i) Return of funds entered as collection in the deduction system.

(ii) Distribution of the deposit of deductions of Business Collaboration Contracts without Independent Accounting.

(iii) Administrative resources regulated by the Law of the General Administrative Procedure, within the framework of non-contentious procedures not linked to the determination of the tax obligation.

(iv) Veracity and accuracy of the rectifying statements.

(v) Suspension of the coercive collection procedure.

(vi) Issuance and delivery of the check of the third retainer.

(vii) Extinction of debt due to bankruptcy.

(viii) Compliance with what is ordered by the Tax Court or the Judiciary.

(ix) Requirements in the framework of procedures for the return of undue or excessive payments and / or compensation of customs tax debts, or in the process of postponement and / or fractionation of customs tax debts.

These amendments enter into effect October 28, 2019.

Source Official Gazette El Peruano

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