SUNAT ordered the assignment of taxpayers included in the directory of the Intendancy for National Large Taxpayers (PRICOS) to the respective Audit Divisions I and II of Audit Management Offices I and II within said intendancy, in accordance with the list set forth in Annexes 1, 2, 3 and 4, which form an integral part of the Resolution.
The measure is based on the functions set forth in SUNAT’s Regulations on Organization and Functions and on the recent amendment to the directory of large taxpayers carried out through Superintendency Resolution No. 000001-2026/SUNAT, as well as on the technical proposal prepared by the National Intendancy for Process Management.
These assignments may entail changes in the officials who typically handle audits. However, it is established that any procedures initiated prior to this resolution will continue to be processed by the units originally in charge, and the new allocation will not affect their progress through completion.
Effective date: 03 March 2026.
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