SUNAT amplía el uso de Notificaciones SOL para notificar actos administrativos y remisión de comunicaciones
| Author | Vanessa Watanabe/Lisset López/Renzo Grández |
| Position | Socia/Asociada/Asociado |
Mediante la Resolución No. 154-2020/SUNAT, publicada el 26 de setiembre de 2020, la SUNAT ha dispuesto ampliar el uso de “Notificaciones SOL”, a fin de que esta entidad pueda notificar mediante dicha vía, todos los actos administrativos que el Código Tributario permita realizar, con excepción de los actos que requieren una forma específica de notificación de acuerdo con algún dispositivo legal.
La Resolución agrega que la SUNAT podrá remitir comunicaciones a los contribuyentes, así como otros actos administrativos respecto de los cuales se estime conveniente acreditar la fecha del depósito, relacionados con tributos o conceptos no tributarios cuya administración y/o recaudación esté a su cargo.
Asimismo, se señala que es obligación del administrado consultar periódicamente su buzón electrónico para que tome conocimiento de aquello que se le deposita a través de Notificaciones SOL.
La norma en referencia entró en vigencia desde el 27 de setiembre de 2020.
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
