OEFA aprueba procedimiento de aplazamiento del pago de multas
Author | Vanessa Chávarry |
Position | Consejera |
Mediante Resolución del Consejo Directivo N°7-2020-OEFA/CD, publicada el 3 de junio de 2020, se aprobó el Procedimiento para el aplazamiento de la exigibilidad del pago de multas impuestas por el Organismo de Evaluación y Fiscalización Ambiental (OEFA) a los administrados bajo su competencia.
De acuerdo con los alcances de la referida norma, durante el ejercicio fiscal 2020, se encuentra suspendida la exigibilidad del pago de multas que hayan sido impuestas por dicha entidad, salvo en los siguientes casos:
(i) Multas coercitivas, las cuales se aplican cuando el administrado persiste en el incumplimiento de una medida administrativa emitida.
(ii) Multas impuestas por proporcionar información falsa o por ocultar, destruir, o alterar información o cualquier tipo de registro o documento que haya sido requerido por el OEFA.
(iii) Multas impuestas por negarse injustificadamente a entregar información o por impedir o entorpecer, mediante violencia o amenaza, el ejercicio de las funciones de competencia del OEFA.
(iv) Multas que hayan sido reducidas, en aplicación del ejercicio de la potestad sancionadora reglamentada por el OEFA.
(v) Multas que hayan sido materia de aplazamiento, con solicitud aprobada por parte del OEFA.
Dicha suspensión para la exigibilidad del pago de las multas operará hasta julio del 2021, para el caso de administrados cuya facturación anual sea igual o menor a 1700 UIT[1] (S/ 7’140,000).
Cabe señalar que dicho aplazamiento no generará interés compensatorio ni moratorio alguno, inclusive para el caso de aquellas multas impuestas con anterioridad a la vigencia de la presente norma. La generación del interés moratorio correspondiente se reactivará culminado el plazo de la suspensión.
Por último, es preciso indicar que durante este período se dispone la interrupción de los trámites de las solicitudes de aplazamiento del pago de multas, efectuadas en el marco de la normativa de OEFA.
[1] El valor de la UIT para el año 2020 es de S/ 4200.
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