Tribunal Fiscal establece jurisprudencia de observancia obligatoria sobre la pérdida o extravío de documentos presentada luego del inicio de la fiscalización
Author | Vanessa Watanabe/Lisset López/Ivy García-Pacheco |
Position | Socia/Asociada/Asociada |
Por Resolución N° 2708-8-200, publicada el 15 de julio de 2020, el Tribunal Fiscal estableció la siguiente jurisprudencia de observancia obligatoria:
“La denuncia policial por pérdida o extravío de documentos presentada luego del inicio de la fiscalización no constituye prueba fehaciente para acreditar tal hecho. Por lo tanto, dicha denuncia no justifica el incumplimiento del sujeto fiscalizado de presentar y/o exhibir la documentación requerida en la fiscalización”.
En este caso particular, el contribuyente indicaba que, al habérsele extraviado los registros contables solicitados por la SUNAT, y que eran objeto de una denuncia policial, no se le podía sancionar con la infracción del numeral 1 del artículo 177 del Código Tributario[1] por su falta de exhibición.
Es importante indicar, que el Tribunal Fiscal establece como precedente un criterio recurrente en diversos fallos del Tribunal Fiscal.
[1] Artículo 177.- Constituyen infracciones relacionadas con la obligación de permitir el control de la Administración, informar y comparecer ante la misma: 1. No exhibir los libros, registros, u otros documentos que ésta solicite
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