What happens if I don’t pay Sunat’s debt?

There National Superintendence of Customs and Tax Administration (Sunat) It is responsible for managing, supervising and collecting the internal taxes of the country. Companies and individuals are responsible for making the corresponding payments to the state administrative entity, but What happens if I don’t pay my bills and debts with Sunat?

According to the YouTube channel “Linkea tu abogado”, the tax lawyer, Luciano Gamarra, mentions that if the declaration is not presented and, therefore, the taxes are not paid, there is a risk that in Sunat start inspecting the company and the individual more often to find out if the tax declaration is evaded.

What happens if I don’t include my earnings when filing? According to the Sunat web portal, not including certain income would constitute an offense punishable by a fine equivalent to 50% of the unpaid amount. Added to this is the default interest rate of 0.03% per day.

There circumcision has an option for those who can’t Pay and it is the deferral and/or splitting of the debt so that the tax obligation can finally be honored.

If payment of the debt is not made, in Sunat You can apply the embargo as a precautionary measure to ensure compliance with the pending amount.

The Sunat can proceed to the seizure of the bank accounts and the assets of the debtor when it cannot find justification of the origin of the money.

As a natural person, the circumcision can’t enter the CTS accounts, since according to article 37 of the Law of Compensation of the Time of Services, these are unseizable in their entirety.

“Service time allowance deposits, including interest, are intangible and unseizable, except for food and up to 50%. Its payment proceeds only with the dismissal of the worker, whatever the cause which motivates it, with the only exceptions envisaged in articles 41 and 43 of this law.

Regarding bank accounts, if you have more than one, you must take into account that the embargo of the account must cover the fine that Sunat he has. If the amount due to Sunat is covered by a single bank account, the entity must be requested to release the other seized accounts.

GIVEN: The state managing entity is responsible for keeping the amount of debt up to date, including interest and additional expenses that it considers.

Salaries and pensions are also elusive, according to Article 648.6 of the Code of Civil Procedure, but this happens only if the amount does not exceed five procedural reference units, which is equivalent to 10% of the tax unit (ITU), which for this year is 4,950, 00 S/.

The ace tax debts prescribed within four yearsbut this period begins one year after the origin of the debt.

However, the tax code indicates that during the four-year process, interruption and suspension may occur. If this happens, the debt begins a new prescription process, still respecting the four-year extension.

GIVEN: It is necessary that the circumcision make the corresponding notification during the first four years.

However, there are other scenarios you should consider.

It may take six years if Sunat has not determined the amount of the debt and there is no affidavit involved.

The final scenario is 10 years, but this only occurs in cases of taxes withheld or received but not paid. After a certain time, the debt can be prescribed.