{"id":2312,"date":"2026-02-21T14:20:21","date_gmt":"2026-02-21T14:20:21","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2312"},"modified":"2026-03-05T23:52:58","modified_gmt":"2026-03-05T23:52:58","slug":"resolucion-de-superintendencia-n-000031-2026-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000031-2026-sunat\/","title":{"rendered":"Superintendency Resolution No. 000031-2026\/SUNAT"},"content":{"rendered":"<p><strong>THE GRADUALITY REGIME APPLICABLE TO SANCTIONS FOR THE COMMISSION OF ADMINISTRATIVE OFFENSES PROVIDED FOR IN THE CUSTOMS OFFENSES LAW IS APPROVED <\/strong><\/p>\n<p>Pursuant to Article 166 of Peru\u2019s Tax Code, regarding the discretionary authority granted to the Tax Administration to determine and sanction infractions, and considering that the administrative offenses regulated under Law No. 28008, the Customs Offenses Law (hereinafter, the \u201cLDA\u201d), are tax in nature because they coincide with the factual basis of a tax legal relationship, the Customs Administration is the competent authority to determine and sanction such offenses, as provided in Article 45 of the LDA.<\/p>\n<p>In this context, and in order to encourage the voluntary and timely remedy of unmet obligations, as well as to optimize the use of the Administration\u2019s resources, it is necessary to approve a graduality regime for the application of the sanctions of temporary closure of the establishment, suspension of the driver\u2019s license, and temporary impoundment of the vehicle provided for in the LDA, in connection with the administrative offenses of smuggling, customs receiving, and trafficking of prohibited or restricted goods, provided that the value of the goods does not exceed 4 UIT.<\/p>\n<p>Accordingly, the Resolution provides that such sanctions will be applied gradually based on the value of the goods involved in the offense. In addition, to be eligible for the regime, the offender must meet certain requirements, such as submitting an application to opt into the graduality regime through SUNAT\u2019s Virtual Desk (MPV), paying the fine related to the offense and the corresponding late-payment interest, and withdrawing any pending appeals related to the sanction.<\/p>\n<p>To view the full Resolution, please click the link below: <a href=\"https:\/\/tinyurl.com\/ms7nesvx\">https:\/\/tinyurl.com\/ms7nesvx<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>SE APRUEBA EL R\u00c9GIMEN DE GRADUALIDAD APLICABLE A SANCIONES POR LA COMISI\u00d3N DE INFRACCIONES ADMINISTRATIVAS PREVISTAS EN LA LEY DE LOS DELITOS ADUANEROS De acuerdo a lo dispuesto en el [&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-2312","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 000031-2026\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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