The National Superintendency of Customs and Tax Administration conducted operations in 36 locations across Peru.
Peru.- With the goal of carrying out coercive collection in casinos located in various regions of the country, the National Superintendency of Customs and Tax Administration (SUNAT) led a national operation in 36 betting venues.
According to a recent report, these casinos owe more than S/26m (USD6.8m) to the State. During this action, seizures in the form of intervention in collection were carried out, targeting establishments that, despite having asset information, have not complied with their debt payments.
The operation was carried out simultaneously in 36 venues, distributed in Lima and various regions of the country. In the capital, 20 casinos located in 12 districts were intervened, including La Molina, San Isidro, La Victoria, Lince, Rímac, Los Olivos, Pueblo Libre, Callao, San Martín de Porres, San Juan de Lurigancho, and Ate. In the interior of the country, actions extended to 16 establishments in seven regions, among them Piura, Arequipa, Trujillo, Cajamarca, Huánuco, Pisco, and Virú in La Libertad.
SUNAT reported that the operation involved the participation of 100 collaborators from SUNAT, who were responsible for executing the collection actions. These collaborators included executors, coercive auxiliaries, intervenors, and support staff, who worked in a coordinated manner to ensure the fulfillment of the tax obligations of the debtors.
See also: Tax on casino games and slot machines in Peru: a proposed increase of 8%
SUNAT explained that it has previously provided a series of facilities to these taxpayers to regularize their situation, however, the lack of payment has led the entity to take more drastic measures.
This measure is regulated by the SUNAT Coercive Collection Regulation, and is applied when taxpayers do not regularize their situation after the issuance of payment orders or determination and fine resolutions.
In this phase of coercive collection, SUNAT had previously notified the debtors through the Coercive Execution Resolution (REC), a necessary step before proceeding with more drastic measures such as seizure. The tax administration has the authority to take the actions it deems necessary to ensure the collection of the debt.
Despite being in this stage of the process, many of the intervened taxpayers have the possibility to opt for the new Special Fractioning, which came into effect on October 19. This mechanism allows them to regularize their debts by submitting Virtual Form No. 1707, accessing benefits such as preferential interest rates, a discount voucher, and the use of seized goods as a guarantee.
