National Revenue Authorities - SUNAT

National Revenue Authorities - SUNATNational Revenue Authorities - SUNAT
Superintendencia Nacional de Aduanas y de Administracion Tributaria

National Revenue Authorities - SUNAT

The SUNAT is the National Superintendence of Tax Administration. It is a public decentralized institution with legal rights under Public Law, with its own equity and autonomy in economic, administrative, functional, technical and financial matters. SUNAT is the main tax-collecting agency in the Peruvian economy.

Main functions:

  • Administer, supervise and collect internal taxes, except for the municipal ones, and develop the same functions with respect to the contributions made to the Health Social Security (ESSALUD) and the Oficina de Normalización Previsional (ONP) referred to in rule II of the Preliminary Title of the Orderly Unique Text of the Tributary Code and, optionally, with respect also to the non-tax obligations of ESSALUD and ONP, in accordance with the provisions established in inter-institutional agreements.
  • Administer and control the international traffic of goods within Customs territory and collect applicable taxes according to law.
  • Facilitate the economic activities of foreign trade, as well as to supervise the international traffic of persons and the means of transportation; and develop the necessary actions to prevent and repress customs crimes.
  • Propose tax and customs regulations and participate in their preparation.
  • Provide services to taxpayers and responsible individuals, in order to promote and facilitate compliance with tax obligations.

General Info

Street: Av. Garcilaso de la Vega 1472 (main office)
District: City Center
City: Lima
Region: Lima
Phone: (+511) 315-0730

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