Se suspende el plazo de prescripción de las acciones para determinar la obligación tributaria, aplicar sanciones, solicitar devoluciones y solicitar o efectuar compensaciones
Author | Vanessa Watanabe/Lisset López/Renzo Grández |
Position | Socia/Asociada/Asociado |
Mediante el Informe No. 039-2020/SUNAT, publicado el 30 de junio de 2020, la SUNAT señaló que la declaratoria de Estado de Emergencia Nacional y el aislamiento social obligatorio (cuarentena) dispuesto por el Gobierno Nacional a través del Decreto Supremo No. 044-2020-PCM y normas ampliatorias y modificatorias, constituyen causal de suspensión del plazo de prescripción de las siguientes acciones:
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De la acción de la SUNAT para determinar la obligación tributaria y aplicar sanciones.
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De la acción del contribuyente para solicitar o efectuar la compensación, así como para solicitar la devolución.
En efecto, la SUNAT concluye que el Estado de Emergencia Nacional y el aislamiento social obligatorio califican como un evento de fuerza mayor y; por tanto, constituyen una causal de suspensión de las citadas facultades de la Administración.
Asimismo, la SUNAT precisa que dichos plazos se encuentran suspendidos desde el 16.03.2020 y durante el período en que tal medida impida a la Administración Tributaria ejercer sus actividades relacionadas con tales acciones, lo que deberá ser determinado en cada situación concreta.
En ese sentido, la SUNAT indica que el plazo de suspensión no necesariamente coincidirá con el plazo de duración del Estado de Emergencia y cuarentena.
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