Aprueban facultad discrecional para no determinar ni sancionar infracciones previstas en la Ley General de Aduanas durante el aislamiento social obligatorio dispuesto como consecuencia del COVID-19
Author | Vanessa Watanabe/Lisset López/Andrés Reyes |
Position | Socia/Asociada/Asociado |
Mediante la Resolución de Superintendencia Nacional Adjunta de Aduanas No. 016-2020-SUNAT/300000 (en adelante, “RS”), del 12 de agosto de 2020, se ha dispuesto aplicar la facultad discrecional para no determinar ni sancionar las infracciones previstas en la Ley General de Aduanas cometidas en las Intendencias de Aduana de Cusco, Chimbote, Ilo, Mollendo, Pisco, Puerto Maldonado, Puno, Tacna y Tarapoto, siempre que se cumplan las siguientes condiciones en forma conjunta:
1) La infracción se encuentre comprendida en el anexo único de la RS, cuyo listado se podrá encontrar en el siguiente link:
https://busquedas.elperuano.pe/normaslegales/aprueban-facultad-discrecional-para-no-determinar-ni-sancion-resolucion-n-000016-2020-sunat300000-1876282-1/
2) La infracción haya sido cometida desde el 1 de agosto de 2020 hasta el 31 de agosto de 2020, o tratándose de la infracción correspondiente al código P44 de la Tabla de Sanciones la mercancía haya arribado hasta el 31 de agosto de 2020.
3) La infracción haya sido cometida por un operador de comercio exterior, operador interviniente o tercero comprendido en el anexo único.
4) Se haya transmitido o registrado la información omitida o correcta.
Cabe añadir que no procederá la devolución ni compensación de los pagos realizados vinculados a las infracciones materia de la facultad discrecional prevista en la RS.
Vigencia: La RS entrará en vigencia a partir del 13 de agosto de 2020.
Vigencia: La RS entrará en vigencia a partir del 13 de agosto de 2020.
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