CONDITIONS AND PROCEDURE ARE ESTABLISHED FOR SUBMITTING A BANK GUARANTEE IN LATE-FILED APPEALS AND LATE-SUBMITTED EVIDENCE IN TAX DISPUTE PROCEEDINGS.

The purpose of the resolution is to regulate the conditions and procedure for submitting a bank guarantee as a requirement for the admission of claims or appeals filed after the deadline, as well as late-submitted evidence at the claim stage, in both tax and customs matters.

Likewise, this resolution applies to appellants who file late dispute remedies (claims and appeals) and evidence not submitted in a timely manner.

Regarding the conditions, the bank guarantee must:

1. Be issued in favor of SUNAT by an entity authorized by the SBS.
2. Be irrevocable, joint and several, unconditional, and without the benefit of excussion.
3. Be immediately enforceable without restrictions.
4. It must expressly include:

• Number of the challenged act,
• Guaranteed amount,
• Expiration date; and
• In the event of enforcement, a check made payable to SUNAT/BANCO DE LA NACIÓN.

The bank guarantee must be submitted in original, at any SUNAT Taxpayer Service Center, with renewal to be processed up to five (5) business days prior to the expiration date.

Regarding the scenarios for return and enforcement, the bank guarantee will be returned when:

1. The appeal is declared inadmissible.
2. The challenged act is set aside.
3. The appellant pays the debt secured by the bank guarantee.

And it will be enforced when:

1. It is not renewed in a timely manner.
2. It is renewed for an insufficient amount.
3. The appeal is dismissed or partially upheld and no further appeal is filed.
4. The appealed resolution is upheld or partially reversed.

Effective date: 30.06.2025

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