Last July 17, 2024, the SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration) published the draft amendment to R.S. 084-2016/SUNAT on its web, which approved the SIEV (Sistema Integrado del Expediente Virtual – Integrated Virtual File System).
What Is the SIEV?
It is a management and maintenance system for reporting the SUNAT coercive collection and audit procedures, inductive actions, claims, refunds, and mobile e-control.
Items Implemented
It incorporates the Electronic File of Appeals and those related to this procedure to the SIEV.
Effects
This amendment would allow the taxpayer to appeal electronically. If approved, the SUNAT would advance in modernizing tax procedures, offering taxpayers a simplified means of access to their rights.
Source: SUNAT.Gob