On 7 October 2026, SUNAT Chief César Luna Victoria disclosed that the total tax debt owed by taxpayers to the Peruvian state has surpassed S/ 123 billion (approximately USD 33 billion). The announcement was made during a presentation to the Congressional Bicameral Budget Committee. This figure encompasses outstanding Income Tax, Value Added Tax (IGV), Excise Tax (ISC), and other tributary obligations, including accrued interest and penalties. The debt stock reflects both contested assessments and undisputed liabilities where collection efforts have been exhausted or are ongoing. SUNAT outlined a multi-pronged recovery strategy, including intensified enforcement actions, asset seizures, public auctions of embargoed properties, and the expansion of the “Recauda Perú” program that facilitates installment agreements for distressed taxpayers.
Key Takeaways
- Record-High Debt Stock: The S/ 123 billion figure represents a historic peak, underscoring persistent challenges in tax collection efficiency and the impact of economic volatility on taxpayer solvency.
- Aggressive Recovery Measures: SUNAT is leveraging legal tools such as precautionary measures (embargoes), criminal complaints for tax fraud, and the recently updated catalog of high-risk tax schemes to target aggressive tax avoidance structures.
- Focus on Large Debtors: The authority is prioritizing collection from the top 1,000 corporate debtors, which account for a disproportionate share of the total debt, while also offering simplified regularization pathways for small and medium enterprises.
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.
Source: Read Official Announcement