This third version describes situations of diverse nature that may imply a potential tax noncompliance and, if applicable, the application of Standard XVI of the Preliminary Title of the Single Consolidated Text of the Tax Code, which provides for qualification, tax avoidance and simulation, as well as specific anti-avoidance rules or the standards on transfer pricing regulated in the Single Consolidated Text of the Income Tax Law.
The purpose of this catalogue is to make available to all taxpayers and legal and tax advisors, useful information that allows knowing some schemes, through its general characterization, which could lead to an incorrect determination of the tax liability or obtaining undue tax advantages, so they would be subject to priority evaluation by SUNAT, considering that they would generate damage on the resources of the Peruvian State.
The general characterization of each scheme makes the catalogue an informative and non-binding document for the taxpayer, since the qualification of each operation will require a detailed analysis of its legal and economic reasons for its realization.
With this updated publication (2024), which will progressively include new characterizations, it is expected to motivate taxpayers to voluntarily comply with their tax obligations, since with the information published, they will be able to prevent or avoid obtaining undue tax savings or advantages.
