This is the declaration that, in accordance with the provisions of the second paragraph of article 62-C of the Tax Code, must be made by the auditee in the definitive tax audit procedure of the data of all those involved in the design or approval or execution of the acts, situations or economic relationships that are the subject of the report.
First paragraph of Article 62-C of the Tax Code:
“The application of the second to fifth paragraphs of Standard XVI of the Preliminary Title is carried out in a definitive audit procedure and provided that the SUNAT body that carries out such procedure previously has the favorable opinion of a Review Committee. The competence of the Reviewing Committee reaches the cases in which in the same tax audit procedure in which the second to fifth paragraphs mentioned above are applied, acts, situations and economic relationships contemplated in the first and sixth paragraphs of Standard XVI mentioned above are also presented.”
Second paragraph of Article 62-C of the Tax Code:
“For the purposes of the provisions of the preceding paragraph, the body carrying out the definitive audit procedure must issue a report that is forwarded, together with the audit file, to the Review Committee. Such report is notified to the auditee, who must declare to the body that carries out the referred audit procedure the data of all those involved in the design or approval or execution of the acts, situations or economic relations that are the subject of the referred report, in the form and conditions established by means of a superintendence resolution. The omission to the aforementioned declaration, or the declaration without complying with the form and conditions established by superintendence resolution implies the commission of the infraction foreseen in subclause five (5) of article 177.”