On 13 August 2026, attorney César Luna Victoria León was sworn in as the new Head of SUNAT before the President of the Judicial Branch, Janet Tello Gilardi. The appointment, formalized by Supreme Resolution No. 185-2026-EF, follows the resignation of the previous superintendent and places a career tax administrator with extensive experience in customs and tax litigation at the helm of Peru’s revenue authority. Luna Victoria previously served as Deputy Superintendent of Customs and as a senior advisor in the Ministry of Economy and Finance (MEF), where he contributed to the design of the Customs Modernization Plan and the Electronic Invoicing Expansion Program. His mandate runs through 2029, aligning with the current administration’s fiscal consolidation targets.
Key Takeaways
- Policy Continuity Expected: Luna Victoria’s background in the MEF and SUNAT’s customs division suggests continued emphasis on digital transformation, including the rollout of the Integrated Electronic Registry System (SIRE), expansion of mandatory e-invoicing to all taxpayer categories, and deepening of cross-border data exchange under the OECD’s Common Reporting Standard (CRS) and Country-by-Country Reporting (CbCR) frameworks.
- Focus on Voluntary Compliance: In his inaugural remarks, the new superintendent highlighted the “compliance facilitator” model—reducing administrative burdens through pre-filled returns, expanding the SIRE non-sanction regime, and leveraging behavioral economics in taxpayer communications—to sustain the 24-month streak of revenue growth reported through July 2026.
- Customs Modernization Priority: Given his customs expertise, accelerated deployment of non-intrusive inspection technology at the Chancay Mega-port and the Callao hub, along with the 95% customs penalty reduction program announced in May 2026, are likely to remain centerpieces of his management agenda.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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