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March 5, 2023
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Sunat: changes in electronic notifications would affect mypes

Sunat: changes in electronic notifications would affect mypes

Changes in electronic notifications of the They could affect micro and small companies (mypes) as well as natural persons, warned the tax official Jorge Picón.

Since March 1, the notifications that taxpayers receive in their electronic mailbox are considered as made (valid) on the date they are sent, as established by the Sunat.

Among the documents that are notified are payment orders, debt determination resolutions, installment requests, refunds, as well as claim resources.

“Large companies have an accountant who checks the mailbox. Mypes do not always and often outsource this service. The problem is that this outsourcing company is not always pending,” Picón added, noting that this measure can generate “an increase in coercive collections.”

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The other problem that the tax officer sees is that it is assuming that there is good access to technology and connectivity throughout the country.

“I hope this rule is not applied in a grid manner. It is an advance in trying to formalize the country, but the problems that arise must also be taken into account, ”he commented.

In this sense, he considered that the Sunat should count the cases of people and small companies that do not have accounting areas to give them “some kind of flexibility” in case they have not been able to access the notification.

FACT

According to Sunat, in 2022 more than 56 million electronic notifications were sent. The measure that came into effect on March 1 is established in D. Leg. 1523.

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