Incorporan los expedientes electrónicos de acciones inductivas al Sistema Integrado del Expediente Virtual (SIEV)
Author | Vanessa Watanabe/Lisset López/Renzo Grández |
Position | Socia/Asociada/Asociado |
Mediante la Resolución de Superintendencia N° 106-2020/SUNAT (la “Resolución”), de fecha 28 de junio de 2020, la SUNAT modificó la Resolución de Superintendencia N° 084-2016/SUNAT, a través de la cual se aprobó el Sistema Integrado del Expediente Virtual (SIEV), con la finalidad de incluir en dicho Sistema el llevado de los expedientes electrónicos de acciones inductivas.
De acuerdo con la Resolución, la SUNAT podrá gestionar y conservar expedientes electrónicos vinculados a la sustentación de inconsistencias u omisiones referidas a acciones inductivas, siempre que se inicien con la notificación de una esquela a partir del 1 de agosto del año en curso.
Asimismo, la Resolución ha establecido las pautas para la presentación de solicitudes y la sustentación de inconsistencias u omisiones referidas a acciones inductivas mediante la inclusión del Capítulo V de la Resolución de Superintendencia N° 084-2016/SUNAT. Entre las principales pautas destacan las siguientes:
- Los contribuyentes podrán presentar solicitudes y sustentar inconsistencias siempre que previamente la Administración haya generado un expediente electrónico.
- A través de las referidas solicitudes, los contribuyentes podrán solicitar prórrogas o la modificación de la fecha y hora de la citación. Con dicho fin, los contribuyentes deberán cumplir con determinados requisitos.
- Los contribuyentes podrán presentar la sustentación de las inconsistencias detectadas en la respectiva esquela a través de SUNAT Operaciones en Línea o en los Centros de Servicios al Contribuyente. En cualquiera de dichas modalidades de presentación, el contribuyente recibirá el cargo respectivo, el cual incluirá la constancia de información registrada.
Por otro lado, se dispone que la sustentación de inconsistencias u omisiones relacionadas con las acciones inductivas, hasta el termino de plazo del estado de emergencia sanitaria y sus prorrogas, podrá presentarse a través de la Mesa de Partes Virtual de la SUNAT, en aplicación de la Única Disposición Complementaria Transitoria de la Resolución de Superintendencia N° 077-2020/SUNAT.
Finalmente, la presente Resolución entrara en vigor el próximo 1 de agosto del año 2020.
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