The National Superintendence of Customs and Tax Administration (SUNAT) carried out a collection operation targeting the hotel and lodging sector in various districts of Lima, which together have an outstanding debt of more than one million soles.
More than 70 SUNAT collaborators, including executors, coercive assistants, inspectors and support staff, simultaneously carried out interventions in 25 hotels and lodgings located in various districts such as San Isidro, Magdalena, Miraflores, Pueblo Libre, Comas, Independencia, Surco, Callao, Los Olivos, Lurigancho and El Agustino.
During the operation, seizures were carried out in the form of collection interventions on establishments registered by 21 taxpayers, who declare sales but are not paying the debt in coercive collection.
Through the seizure in the form of intervention in collection, control is taken over the taxpayer’s income in the place where it is received, with the aim of making the debt collection effective and in accordance with the regulations of the Coercive Collection Regulations, after offering them a series of facilities to regularize their situation.
The taxpayers involved in this operation are active and in existence, but, despite repeated collection actions, they have not paid off their tax debt. The debt to be recovered includes years prior to 2024.
Coercive collection is the last stage of tax debt collection management, considering that in the event of non-compliance with obligations, the securities are issued (payment orders, determination resolutions or fine resolutions), which, if not cancelled, initiate the collection procedure.
This process is carried out through notification of the Coercive Execution Resolution (REC), where the debtor is given seven business days to comply with the payment, under penalty of issuing embargo measures.
After this period, the executor is authorized to dictate the embargo measures that he considers necessary for the recovery of the debt, one of which is the embargo in the form of intervention in collection.
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