La Superintendencia Nacional de Aduanas y de Administración Tributaria (Sunat) podría retomar los procedimientos administrativos desde este jueves 11 de junio.
La prorroga que suspendía estas actividades venció este 10 de junio, según lo establecido por el Decreto Supremo 087-2020-PCM.
Ahora la Sunat podrá iniciar o continuar fiscalizaciones, iniciar procesos de cobranza o hacer embargos y tramitar procesos de reclamación y/o apelación.
¿Qué pueden hacer los contribuyentes?
De acuerdo con David Zamora, abogado tributarista, el tratamiento de los procedimientos dependerá de cada caso.
«En caso algún contribuyente tuviera deudas podría solicitar su fraccionamiento según el procedimiento especial», indica el especialista.
Para el fraccionamiento la Sunat tiene en cuenta a quienes:
- Hayan presentado las declaraciones mensuales de IGV y pagos a cuenta de IR de marzo y abril de 2020.
- No tengan saldo mayor al 5% de la UIT (S/ 215.00) en sus cuentas de detracciones.
- Haya disminuido el monto de la suma de los ingresos netos de marzo y abril 2020 en comparación con marzo y abril de 2019.
No se tienen en cuenta a los representantes de empresas con sentencia por delito tributario, aduanero o de corrupción.
El aplazamiento del pago solo puede darse hasta en 6 meses con un fraccionamiento de máximo 30 meses.
Si solo se solicita un fraccionamiento de la deuda, esta puede dividirse hasta en 36 meses.
La tasa de interés será el 40% de la Tasa de Interés Moratorio (TIM) vigente.
Las solicitudes para acogerse a esta medida se podrán presentar hasta el 31 de agosto.
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