Establecen la facultad discrecional de no determinar ni sancionar ciertas infracciones aduaneras en determinadas intendencias de Aduana
Author | Vanessa Watanabe/Lisset López/Ivy García-Pacheco |
Position | Socia/Asociada/Asociada |
Con motivo del establecimiento social obligatorio focalizado, mediante la Resolución de Superintendencia Adjunta de Aduanas N° 013-2020-SUNAT/300000 (la “Resolución”), del 5 de julio de 2020, la SUNAT aprobó la facultad discrecional para no determinar ni sancionar ciertas infracciones previstas en las Ley General de Aduanas (“LGA”) a determinadas intendencias.
A continuación, les comentamos el alcance de dicha Resolución:
* La facultad discrecional de no determinar ni sancionar las infracciones aduaneras se aplicará únicamente a las intendencias de Aduana de Chimbote, Mollendo, Pisco, Puerto Maldonado y Tarapoto, siempre que se cumplan las siguientes condiciones de forma conjunta:
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La infracción haya sido cometida entre: (i) el 1 de julio de 2020 hasta el 12 de julio de 2020 y se encuentre comprendida en el Anexo I de la Resolución; y, (ii) el 13 de julio de 2020 hasta el 31 de julio de 2020 y se encuentre comprendida en el Anexo II de la Resolución.
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La infracción haya sido cometida por un operador de comercio exterior, operador interviniente o tercero comprendido en los Anexos I y II.
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Se haya transmitido o registrado la información omitida o correcta.
* No procederá la devolución ni compensación de los pagos efectuados vinculados a las infracciones objeto de la presente Resolución.
Para conocer el detalle de las infracciones aduaneras que están dentro de los alcances de la presente Resolución (Anexo I y Anexo II) por favor hacer clic en el siguiente enlace: https://busquedas.elperuano.pe/normaslegales/aprueban-facultad-discrecional-para-no-determinar-ni-sancion-resolucion-n-013-2020-sunat300000-1869776-1/
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