Fourth book offences, sanctions and offences title I offences and administrative penalties
(236) Article 164 °.-Concept of tax infringement
It is a tax offense, any action or omission that imports the violation of tax rules, provided that it is typified as such in this title or in other laws or legislative decrees.
(236) Article superseded by article 79 ° of Legislative Decree No. 953, published on 5 February 2004.
Article 165 º.-Determination of the infraction, types of penalties and auditing agents
The infringement will be determined objectively and administratively sanctioned with pecuniary penalties, property Comiso, temporary internment of vehicles, temporary closing of establishment or office of independent professionals and suspension of licenses , permits, concessions or authorizations in force granted by State entities for the performance of public activities or services.
In the control of the fulfillment of tax obligations administered by the
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National Superintendency of tax Administration-SUNAT, the veracity of the acts verified by the auditing agents is presumed, according to what is established by Supreme Decree.
(237) Article 166 °.-Sanctioning Authority
The tax administration has the discretion to determine and penalize the tax offences administratively.
Under the discretionary authority, the tax administration may also gradually apply the penalties for tax offences, in the manner and conditions established by it, by means of a superintendence or similar rank rule. .
For the purpose of graduating the penalties, the tax administration is empowered to fix, by means of a superintendence resolution or similar rank rule, the corresponding objective parameters or criteria, as well as to determine sections smaller than The amount of the penalty established in the respective rules.
The graduality of sanctions will only proceed until before an appeal is filed with the Fiscal Tribunal against resolutions that resolve the claim for resolutions establishing sanctions, payment orders or determination resolutions In cases where the latter were linked to penalties for fines applied. "
(237) Article amended by article 3 ° of Legislative Decree No. 1117, published on 7 July 2012, which entered into force at the thirty (30) calendar days of the day following its publication.
Article 167 º.-INTRANSMISIBILIDAD of the sanctions
Due to their personal nature, they are not transmissible to the heirs and legatees the penalties for tax offences.
Article 168 º.-Retroactivity of the norms sanctions
Tax rules that abolish or reduce penalties for tax offenses will not extinguish or reduce those that are in process or in execution.
Article 169 º.-Extinction of sanctions
Penalties for tax offences are extinguished in accordance with the provisions of article 27º.
Article 170 °.-The application of interests, the consumer price index and penalties are not applicable
The application of interests, updating according to the consumer price index to correspond, or the application of penalties is not applicable if:
1. As a result of the mistaken interpretation of a standard, no amount of the tax debt related to that interpretation would have been paid until the clarification of the same, and provided that the explanatory rule expressly states that the Present numeral.
For this purpose, clarification may be made by law or similar rank rule, Supreme Decree endorsed by the Minister of Economy and Finance, superintendency resolution or similar rank rule or tax Court resolution referred to in article 154 ° .
The interest not applicable is those accrued from the day following the expiration of the tax obligation until ten (10) business days following the publication of the clarification in the official newspaper El Peruano. With respect to sanctions, the corresponding infringements arising from the misinterpretation of the standard shall not apply to the period before indicated. The updating according to the consumer price index which is not applicable is that referred to in article 33 of this Code or article 151 ° of the General Customs Law corresponding to ten (10) working days following the publication of L A clarification in the official newspaper El Peruano.
2. The tax administration has had duplicity of criterion in the application of the standard and only with respect to the facts produced, while the previous criterion was in force.
Artículo 171°.- (239) PRINCIPIOS DE LA POTESTAD SANCIONADORA
(240) The tax administration shall exercise its power to impose penalties in accordance with the principles of legality, tipicity, non bis in idem, proportionality, non-concurrence of infringements, and other applicable
principlesprinciples.
(240) Paragraph replaced by article 42 º of Legislative Decree No. 981, published on 15 March 2007.
(241) Article 172 º.-Types of tax offences
Tax offences originate from non-compliance with the following obligations:
1. To register, update or accredit registration.
2. Issuing, granting and requiring payment vouchers and/or other documents.
3. To carry books and/or records or have reports or other documents.
4. Submitting statements and communications.
5. To allow control of the tax administration, inform and appear before it.
6. Other tax obligations.
(241) Article superseded by article 82 ° of Legislative Decree No. 953, published on 5 February 2004.
(242) Article 173 º.-Infringements related to the obligation to register, update or accredit the registration in the records of the administration
constitute infringements related to the obligation to register, update or certify registration in the tax administration records:
1. Do not enroll in the records of the tax administration, except those in which the registration constitutes condition for the enjoyment of a benefit.
2. Provide or communicate the information, including that required by the tax administration, relating to the background or data for enrollment, change of address, or updating of records, not in conformity with reality.
