Through Superintendence Resolution No. 129-2021/SUNAT, the rule for the reconstruction of files at SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria – National Superintendency of Customs and Tax Administration) was approved.
1. Standard Purpose
The purpose of the rule is to obtain mandatory compliance for all SUNAT Organizational Units being in charge of the reception or generation, processing, and/or custody of files that have been received or issued by SUNAT and subject to loss, damage, deterioration, theft, or robbery.
2. Responsible subjects
SUNAT employees are responsible for maintaining permanent control of the files assigned to them, as well as periodically verifying their existence while they are being processed, guarded, and/or preserved, ensuring the integrity, availability, and reliability of the information contained in them.
Therefore, if it is under the custody and responsibility of a SUNAT Organizational Unit and if it is lost, damaged, or stolen consequently, the worker in charge of its processing, custody, or conservation within the terms established shall take the actions of this directive for the reconstruction of the file. In addition, these same workers are responsible for the damages caused to the administrators.
3. Performance of the process
Based on the principle of celerity, it must be executed within the framework of the due administrative procedure without admitting administrative actions that hinder its development or constitute mere formalisms.
If the original file was lost, damaged, or stolen by a manager, the immediate superior manager assumes the role of JERR (Jefe Responsable de la Reconstrucción – Head Responsible for Reconstruction). In the case of the National Superintendency, Deputy National Superintendencies or bodies that report directly to the National Superintendency, the GADA (Gerencia de Administración Documentaria y Archivo – Documentary Administration and Archive Management), another manager may assume the role.
4. What happens if the original file is found?
Prior to the issuance of the resolution authorizing the reconstruction, the person in charge of such investigation must communicate to the JERR detailing the conditions and circumstances of the file.
If any pending diligence is not carried out, entailing serious damage to the taxpayer or to SUNAT, it is carried out under the terms of the existing documentation, leaving an express record of the circumstances of its performance, as far as possible.
It is important to point out that a resolution must be issued for each file to be reconstructed, unless they correspond to the same defendant or actions forming part of his/her file, whose case a single resolution is issued, specifying the subject matter of the process each file corresponds to.
Finally, the JEER must also inform the JADR of the status of the file, issuing the JADR a resolution declaring the finding and ordering the conclusion of the reconstruction process.
If the file is dated after the issuance of the resolution declaring the file reconstructed, the original file must be added to the reconstructed file maintaining independent foliation.
As you can see, these notes are entirely for the better management of the work of the SUNAT officials. However, the administered must know if they see violated a right related to due process.
Sources: El Peruano / SUNAT 03/09/21
