By Superintendency Resolution No. 284-2018/SUNAT, the general procedure “Execution of Extraordinary Control Actions” (CONTROL-PG.02) was approved, which sets out guidelines for the prevention, detection, and suppression of customs offenses and non-compliance with customs and tax obligations.
Subsequently, within the framework of Law No. 27269, its regulations approved by Supreme Decree No. 052-2008-PCM, and Legislative Decree No. 1412, the use of digital signatures and electronic management in Public Administration has been strengthened.
In this context, the aforementioned procedure is amended to implement the progressive and mandatory use of digital and electronic signatures in the issuance of reports, as well as notification through the institutional electronic mailbox, with the aim of optimizing customs control and reducing administrative costs.
Accordingly, this Resolution amends Sections IV and V, as well as item 4 of sub-item A.2 of item A of Section VII of Procedure CONTROL-PG.02 (Version 1). The main amendments include the following:
- Incorporation of definitions in Section IV related to the digitalization of the procedure, such as electronic finding report, electronic inspection report, electronic cash and/or IFN retention report, electronic mailbox, digital signature, advanced electronic signature, and simple electronic signature.
- Incorporation of item E in Section VII, which regulates the issuance and notification of finding, inspection, and cash and/or IFN retention reports.
To view the full Resolution, please click the link below: https://tinyurl.com/35dd3uv3