The SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration) has approved new guidelines for random post-audit of administrative procedures to enhance the control and supervision of procedures carried out by taxpayers, thereby ensuring greater transparency and regulatory compliance.
What Are the Points of This New Resolution?
Through Superintendence Resolution No. 000052-2025/SUNAT, published on March 4, 2025, the 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 amendments include:
- Approval of new guidelines: Specific criteria are established to execute random audits of administrative procedures carried out before the SUNAT.
- Publication on digital platforms: The new guidelines will be available on the Peruvian State’s Single Digital Platform (www.gob.pe) and the 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- Repeal of Resolution No. 122-2018/SUNAT: The previous regulations are repealed to update procedures by the new legislation.
Effects on Taxpayers and Companies
Implementing these guidelines means that declarations, applications, and other administrative procedures submitted to the SUNAT may be subject to subsequent random inspection, i.e.:
- Greater tax control: The SUNAT may review the procedures carried out by taxpayers randomly to verify compliance with regulations.
- Obligation to keep supporting documentation: Companies and individuals must ensure supporting documentation for declarations and SUNAT’s procedures.
- Transparency and legal certainty: The aim is to standardize 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. Taxpayers must keep appropriate documentation for their interactions with the SUNAT and remain vigilant for potential 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 the SUNAT.
Source: Superintendency Resolution No. 000052-2025/SUNAT.