By tax association
A quite questionable issue that has gone unnoticed in recent weeks has to do with the Sunat. In addition to several criticized and questionable norms issued by said entity, such as the reduction of the term to use the tax credit, the prompt entry into force of a questionable tax compliance profile, or its distressing inspections of entrepreneurs and small entrepreneurs, now the Superintendency He is ignoring administrative resolutions of the Fiscal Court and judgments of the Judiciary, issued against him.
Is this possible? It shouldn’t be, but Sunat does not believe anything or anyone. It is also to say that any public entity that litigates before administrative bodies with decision -making capacity (such as the Fiscal Court, or Indecopi for example), and even more, before the Judiciary, is obliged to comply with the resolutions or sentences issued. Especially to the judgments of the Judiciary, in its capacity of one of the powers of the State.
However, the Superintendency does not, justifying in quite questionable arguments, elaborated by herself, and repetitively.
In a case that reached the Fiscal Court (TF), the SUNAT ignored a resolution issued against it, noting that, instead of complying with what is ordered by the TF, it will maintain its opposite position because there is jurisprudence related to Other similar cases that apparently would prove him right. Something clearly illegal.
And as for the judiciary also, maintaining an interpretation contrary to what is resolved in a cassation. That is, despite there is a ruling issued by the Supreme Court against the position of the Superintendency (preventing it from limiting taxes for a specific service), this institution maintains its position (contrary to what is resolved in the cassation) based on a report internal issued by themselves. Even if you don’t believe it.
All this action of the SUNAT, in addition to contrary to the law, generates huge costs and distortions in the investment market. It is not a simple violation of the rules of due process, but it is a macro issue that has climbed and concerns the powers of the State.
According to Diego Gómez, main legal investigator of the Peru He would not be respecting the division of powers of the State, ignoring the orders issued by the Judiciary. ”
The Superintendency is considered an island within our democratic and legal system, and believes to be above all. Who has given him that right? Will the support of any power of the State have to “struggle” to another power of the State? Is such the anguish of this Ministry of Economy and Finance and the Presidency for keep He handles the pocket for formal taxpayers without any scrupulous?
What does it have to do before this? Request precautionary measures to suddenly stop the abuses of that institution? But if he ignores the resolutions of the Judiciary.
From taxpayers of Peru, we believe that two things have to do: start with an exemplary sanction against the superintendence officials who violate the sentences. In one of the cases the responsible official is the general manager of the entity, Mr. Ernesto Javier Loayza Camacho. And secondly, this institution must be intervened and reform from the marrow, so that it ceases to be the enemy of the formal taxpayer and becomes its collaborator, and has as north the expansion of the tax base, not the persecution of the minority that already pays taxes and that you can barely get ahead in this economy so cold, unstable and ungrateful.
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