The National Superintendency of Customs and Tax Administration (SUNAT) has approved new guidelines for random post-audit of administrative procedures. This measure seeks to strengthen the control and supervision of procedures carried out by taxpayers, ensuring greater transparency and regulatory compliance.
What does the new resolution establish?
Through Superintendence Resolution No. 000052-2025/SUNAT, published on March 4, 2025, SUNAT updates the procedures for subsequent inspection, repealing the previous regulations and aligning itself with the new administrative standards approved in Supreme Decree No. 141-2024-PCM.
The main changes include:
- Approval of new guidelines: Specific criteria are established for the execution of random audits of administrative procedures carried out before SUNAT.
- Publication on digital platforms: The new guidelines will be available on the Peruvian State’s Single Digital Platform (www.gob.pe) and on SUNAT’s digital headquarters (www.gob.pe/sunat).
- Immediate entry into force: The resolution enters into force the day after its publication in the Official Gazette El Peruano.
- Repeal of Resolution No. 122-2018/SUNAT: The previous regulations are repealed in order to update the procedures in accordance with the new legislation.
How does it affect taxpayers and companies?
The implementation of these guidelines means that declarations, applications and other administrative procedures submitted to SUNAT may be subject to subsequent random inspection. This means that:
- Greater tax control: SUNAT may randomly review the procedures carried out by taxpayers to verify compliance with regulations.
- Obligation to keep supporting documentation: Companies and individuals must ensure that they have the documents that justify their declarations and procedures before SUNAT.
- Transparency and legal certainty: The aim is to standardise review processes to avoid discretion and provide greater predictability for taxpayers.
Conclusion
The approval of these new guidelines strengthens tax supervision in the country, ensuring that administrative procedures comply with established regulations. For taxpayers, it is essential to maintain adequate support for their dealings with SUNAT and to be alert to possible subsequent audits.
Ensure compliance with your tax obligations! Review your procedures and documentation to avoid tax contingencies. Consult with tax compliance experts to ensure proper management with SUNAT.
Source: Superintendency Resolution No. 000052-2025/SUNAT.