{"id":2220,"date":"2026-01-28T17:25:20","date_gmt":"2026-01-28T17:25:20","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2220"},"modified":"2026-03-05T23:54:17","modified_gmt":"2026-03-05T23:54:17","slug":"resolucion-de-superintendencia-n-000012-2026-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000012-2026-sunat\/","title":{"rendered":"Superintendency Resolution No. 000012-2026\/SUNAT"},"content":{"rendered":"<p><strong>THE GENERAL PROCEDURE \u201cEXECUTION OF EXTRAORDINARY CONTROL ACTIONS\u201d IS AMENDED \u2013 CONTROL-PG.02 (VERSION 1)<\/strong><\/p>\n<p>By Superintendency Resolution No. 284-2018\/SUNAT, the general procedure \u201cExecution of Extraordinary Control Actions\u201d (CONTROL-PG.02, Version 1) was approved, which sets forth the guidelines for carrying out extraordinary control actions aimed at the prevention, detection, and repression of customs offenses, illicit trafficking of goods, and non-compliance with tax and customs regulations, as well as other provisions containing customs control requirements.<\/p>\n<p>For the purpose of standardizing the use of the information system to issue inspection reports, findings reports, records of factual verification, and records for the seizure of cash and\/or negotiable financial instruments issued to bearer\u2014through their numbering or registration via the electronic reports module\u2014it is necessary to amend this procedure.<\/p>\n<p>Likewise, the new version provides that where, as a result of an extraordinary control action (ECA), a minor infringement with no tax impact is identified, and once it has been remedied, an inspection report will be issued and the ECA will be concluded, in order to optimize time and costs for the operator and the resources of the customs administration, among other improvements.<\/p>\n<p>To view the full Resolution, please click the following link: <a href=\"https:\/\/tinyurl.com\/34a7xva2\">https:\/\/tinyurl.com\/34a7xva2<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SE MODIFICA EL PROCEDIMIENTO GENERAL \u201cEJECUCI\u00d3N DE ACCIONES DE CONTROL EXTRAORDINARIO\u201d CONTROL-PG.02 (VERSI\u00d3N 1) Mediante Resoluci\u00f3n de Superintendencia N\u00b0 284-2018\/SUNAT se aprob\u00f3 el procedimiento general \u201cEjecuci\u00f3n de acciones de control [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[18],"tags":[],"class_list":["post-2220","post","type-post","status-publish","format-standard","hentry","category-informativo-aduanero"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Resoluci\u00f3n de Superintendencia N\u00b0 000012-2026\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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