The SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration) implemented the “Tax Compliance Profile,” which marks a milestone in the modernization of Peruvian tax management. This innovative system, tested until April 2025, establishes a rating method to transform the relationship between the tax collection agency and third-category taxpayers.
The ABC of Rating
The system assigns grades from A to E, working as a tax traffic light that reflects the tax behavior of companies and businesses. An A grade represents excellence in tax compliance, while an E indicates serious deficiencies requiring immediate attention. New taxpayers automatically start with a C grade, giving them a neutral starting point.
Reviewed Criteria
The evaluation is comprehensive and considers multiple factors, from the taxpayer’s background regarding tax returns and payments to the existence of tax delinquency proceedings. In addition, it examines debts in coercive collection and business links with other low-rated taxpayers. This analysis is performed quarterly, considering the last 12 months of activity.
The rating implications are significant for business operations. A high rating (A or B) facilitates administrative processes and grants benefits in tax refunds. Otherwise, a low rating (D or E) may result in operational restrictions, such as the need for special authorizations for basic procedures and extended deadlines for tax procedures.
Rights and Guarantees
The system includes protection mechanisms for taxpayers. In the event of an unfavorable assessment, taxpayers have 10 business days to file a defense, and the SUNAT must resolve the matter within a maximum of 30 business days. This provision guarantees the right to defense and the possibility of correcting inaccurate assessments.
During the current trial phase, which includes assessments in July and October 2024 and January and April 2025, the ratings are informative and do not generate legal effects. This period allows taxpayers to adapt to the system and adjust their tax management before the final implementation.
In order to maintain a favorable rating, timely compliance with tax returns and payments, updated accounting records, timely response to the SUNAT notifications, and avoidance of accumulated tax debts are crucial, in addition to verifying that the legal representatives do not have tax problems affecting the company’s rating.
Perspectives and Challenges
Implementing this system is an advance towards more transparent and objective tax management, where voluntary compliance is encouraged through tangible benefits, while deficient tax behaviors face increased controls and restrictions.
In this new tax scenario, specialized advice is essential.
At VAG Global, our team of tax lawyers is prepared to provide the necessary knowledge for the decision-making process of your business. Our accounting and tax advisory services will allow you to adopt the best practices to achieve and maintain a favorable rating, properly manage your tax obligations, and take advantage of the benefits offered by the system.
Sources: Gestión PE / Editorial, Economía y Finanzas / Emprender Sunat