From now on taxpayers and people with partial electronic audits will be able to easily and easily take and consult their files online and in real time.
This after the R.S. No. 199-2018 / SUNAT which incorporates the electronic files of the electronic partial control procedure (PFPE) into the integrated system of the virtual file (SIEV).
For this purpose, the taxpayer who is subject to compulsory collection or the electronic partial control procedure can gain access to the SIEV, using the SOL key, to avoid physically bringing it to the offices of the Sunat for a consultation.
In fact, the SIEV is a computer tool with which an electronic file can be generated, the associated documents can be registered, these documents can be stored and consulted at any stage of the procedure, anywhere, 24 hours a day and all year round.
The regulation also enables Sunat to carry out a partial electronic audit procedure based on the information from the taxpayer that is stored, stored and stored in the Sunat systems.
This type of inspection starts with depositing a letter accompanied by a provisional settlement.
Thereafter, the taxpayer has a period of 10 working days after this notification to correct the objections or to make his comments in the provisional settlement, including the relevant support in the application of Sunat Online Operations – SOL.
Within 20 working days of the expiry date of the sustainability period, the tax authorities shall evaluate the information presented and complete the process by electronic notification of the determination of the setting and settlement of the fine, as the case may be.
According to the standard to be analyzed, paper documents must be digitized for inclusion in the electronic file of the coercive incidents procedure, whereby paper documents are sent to the fiscal entity's file according to the corresponding regulations.
As indicated, the tax administration emphasized the importance of all taxpayers who comply with updating the mobile phone number and e-mail that is registered in their RUC file so that they can receive alerts when a report is sent.
For this recording, the SIEV has the necessary functionalities with which the information of the document and its image can be recorded in the electronic file.
Form and conditions
The standard also specifies the rules for generating the electronic file of the forced collection or electronic partial control procedures. The Sunat therefore generates the electronic file in the SIEV and assigns it a unique numbering. In addition, the electronic file of the compulsory collection procedure or the electronic partial inspection procedure will consist of the electronic documents generated or presented in the procedures according to the applicable regulations.
Foliation is carried out by means of an electronic index with the chronological registration of the documents from which it exists and takes care of the order of the documents in the file.
These files for the coercive incidents procedure can be collected according to the criteria laid down in the regulation on coercive incidents.
The tax code gives Sunat, among other things, the possibility to start an electronic partial control (PFPE).
The PFPE procedure is performed when one or more elements of the obligation are not properly declared.
Situation that will be closed after analysis of the information from the statements, books, archives or documents that are stored, archived or tracked by the mandatory.