A DRAFT RESOLUTION IS PUBLISHED THAT INCORPORATES ELECTRONIC CUSTOMS CLAIM CASE FILES INTO THE INTEGRATED VIRTUAL CASE FILE SYSTEM
Through Superintendency Resolution No. 084-2016/SUNAT, the Integrated Virtual Case File System (SIEV) was approved. This system allows the filing of a claim brief in matters of internal taxes, as well as the creation and maintenance of the electronic claim case file, provided that the established conditions are met. Likewise, the system also enables the filing of other briefs and requests related to the aforementioned claim, when an electronic case file has been generated.
The National Deputy Superintendency for Internal Taxes has forwarded—together with the corresponding statement of reasons—the draft Superintendency Resolution that amends Superintendency Resolution No. 084-2016/SUNAT, with the purpose of expanding the use of SIEV for filing the claim brief in customs matters and, where applicable, for the creation and maintenance of the electronic customs claim case file in such scenario. Likewise, the draft proposes enabling the system for the filing of other briefs and requests linked to this claim whenever an electronic case file is generated.
Additionally, the draft also includes provisions applicable to cases in which, pursuant to Article 129 of the General Customs Law, the debtor chooses and wishes that the aforementioned briefs and requests be filed by the customs agent. Finally, it is indicated that the use of the Virtual Front Desk – SUNAT (MPV–SUNAT) will continue for the filing of such documents.
In this regard, considering that the aforementioned draft Superintendency Resolution and its statement of reasons constitute a regulatory proposal of a general nature, it is appropriate to order its prior publication in order to gather opinions, comments, and contributions from the public in general within a period of 15 calendar days counted from 29/11/2025, for the purpose of contributing to the improvement of the regulatory proposal. Such contributions may be submitted through SUNAT’s Virtual Front Desk (Av. Garcilaso de la Vega No. 1472, Cercado de Lima) or sent to the following email address: rmunoz@sunat.gob.pe rmunoz@sunat.gob.pe
To view the complete Resolution, click the following link: https://tinyurl.com/yups6x27