This report responds to the inquiry as to whether it is possible for the total amount of fines for offenses classified under the General Customs Law (hereinafter, the LGA) to be eligible for the special installment plan established in Legislative Decree No. 1634 (hereinafter, LD 1634). Accordingly, if the answer is negative, it is further asked whether the fines for the offenses classified in items 1 and 12 of paragraph (c) of Article 192 of the LGA (prior to its amendment by Legislative Decree 1433) and offenses P52, P66, and P67 of the Sanctions Table applicable to offenses provided for in the LGA may be eligible for said installment plan.

First, it is important to note that the debts that may be eligible for the special installment plan provided for in Legislative Decree No. 1634 are those tax debts (contained in assessment resolutions, payment orders, fine resolutions, collection settlements, among others) that constitute revenue of the Public Treasury, enforceable up to 31.12.2023. Some examples of tax debts administered by SUNAT that may be eligible for such installment plan are indicated in Article 4 of LD 1634: income tax, general sales tax (IGV), customs duties, among others.

Taking into account Report No. 000094-2024-SUNAT/340000, Article 148 of the LGA, and Article 28 of the Tax Code, it is understood that the totality of fines for offenses classified under the LGA would not be eligible for the special installment plan, because only fines of a tax nature may be eligible, insofar as they constitute tax debt administered by SUNAT, while administrative offenses classified under the LGA are excluded.

In that regard, since the answer to the inquiry raised is negative, it is asked whether the fines for the offenses classified in items 1 and 12 of paragraph (c) of Article 192 of the LGA (prior to its amendment by Legislative Decree 1433) and offenses P52, P66, and P67 of the Sanctions Table may or may not be eligible for the aforementioned special installment plan; to which the answer is yes, because these are tax debts administered by SUNAT that constitute revenue of the Public Treasury, provided that they are enforceable up to 31.12.2023 and are contained in resolutions issued by SUNAT.

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