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As of August 1, Sunat will implement the Electronic File of inductive or control actions that are sent to taxpayers for possible inconsistencies or omissions in the fulfillment of their tax obligations.
The tax entity indicated that this electronic file includes the request for information or summons sent to the taxpayers to make their respective releases.
It is also referred to the obituaries in which a deadline is given for the taxpayer to provide certain documentation and / or information, in order to confirm or distort inconsistencies or omissions; or through which he is summoned to go to SUNAT on a specific date and time so that he complies with appearing to provide information, with exhibiting and / or presenting documentation and / or information.
It also includes the filing of electronic applications made by the taxpayer, for an extension of the term or change of the date of the summons; and, in addition, the delivery by means of this mechanism of supporting documents that distort or confirm the inconsistencies or omissions detected by SUNAT.
Until the end of the year, SUNAT plans to send 71,000 inductive actions through the Electronic File, approximately 14,200 monthly, while by 2021 it estimates to carry out about 200,000 inductive actions.
Through Superintendency Resolution No. 106-2020 / SUNAT, published today in the Official Gazette El Peruano, it is specified that the taxpayer who is part of an inductive action can access the Electronic File, through SUNAT Online Operations, to know the status of the control action and access the documents that were notified to you and those that you have submitted.
It is a gradual implementation and, in this first stage, the Electronic File will only give rise to those notices in which it is expressly indicated that your notification generates an Electronic File.
This new document of inductive actions is part of the Integrated Virtual File System (SIEV) which, currently, includes the files of the procedures for coercive collection of the tax debt corresponding to internal taxes, the inspection procedures and certain crossings of information, among others.
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