Pronunciamientos de interés emitidos por SUNAT
Author | Vanessa Watanabe/Lisset López/Andrés Reyes |
Position | Socia/Asociada/Asociada |
Se suspende el plazo de prescripción para exigir el pago de deudas tributarias durante el tiempo de vigencia de la declaratoria del Estado de Emergencia Nacional y el aislamiento social obligatorio (cuarentena)
Mediante el Informe No. 031-2020-SUNAT/7T0000, de fecha 15 de mayo de 2020, la SUNAT analizó si la declaratoria de Estado de Emergencia Nacional y la disposición del aislamiento social obligatorio (cuarentena) establecida por el Gobierno Nacional a través del Decreto Supremo No. 044-2020-PCM, suspende el plazo de prescripción de la acción de la Administración Tributaria para exigir el pago de la deuda tributaria.
Al respecto, SUNAT recurrió a las disposiciones constitucionales y lo dispuesto en el Decreto Supremo No. 044-2020-PCM, derivando que las actividades por ella desarrolladas en relación con la exigencia del pago de la deuda tributaria no se han categorizado como esenciales.
De igual modo, acude al desarrollo jurisprudencial y doctrinario sobre la naturaleza de la prescripción en materia tributaria, así como su suspensión. En consecuencia, la SUNAT señala que en la media que la actividad que desarrolla para exigir el pago de la obligación tributaria no está calificada como esencial y, por tanto, se impedirían dichas acciones durante el Estado de Emergencia Nacional y cuarentena, corresponde la suspensión del plazo de prescripción de la acción para exigir el pago de la deuda tributaria.
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