Precedent of mandatory observance

The Tax Court has recently specified that the rectifying sworn statements submitted by a taxpayer in the course of an inspection procedure cannot be subject to Income Tax determination.

Through the Resolution of the Tax Court (RTF) No. 07308-2-2019 published on August 24, the aforementioned entity has indicated that, if in the course of an inspection procedure carried out by SUNAT, observations on the Income Tax are determined Income, which motivate the taxpayer to voluntarily submit a corrective affidavit, said observations accepted in the corrective declaration will not constitute objections made by SUNAT as a result of the audit, nor will they be the subject of a contentious process against the Tax Administration – SUNAT.

The aforementioned criterion is applicable from the day following its publication.

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