On October 27, 2019, Resolution 211-2019-SUNAT (the Resolution), issued by the tax administration (Superintendencia Nacional de Administración Tributaria, SUNAT), was published in the Official Gazette.
The Resolution amends the rules provided by Resolution 014-2008-SUNAT of February, 8 2008 on the electronic notification of certain administrative acts issued by the SUNAT. Moreover, it amends the annex to Resolution 014-2008-SUNAT (the Annex) which provided a list of administrative acts subject to electronic notification.
In that regard, the Resolution provides the following:
- it includes certain administrative acts in the list provided by the Annex (e.g. resolutions issued by the SUNAT approving or rejecting requests for the deferment of tax payment or for an instalment agreement);
- it establishes that certain resolutions related to coercive collection procedures (procedimiento de cobranza coactiva) will be notified electronically; and
- it states that certain administrative acts related to the refund of tax paid in excess and to customs duties will not be notified electronically.
Effective date: October 2019