On 7 October 2026, SUNAT disclosed that the total tax debt owed by taxpayers to the Peruvian state has surpassed S/ 123 billion (approximately USD 33 billion), highlighting a persistent challenge in tax collection despite recent revenue growth. The figure encompasses overdue income tax, value-added tax (VAT), excise taxes, and customs duties across all taxpayer segments, including large corporations, SMEs, and individuals. The announcement accompanies SUNAT’s intensified enforcement campaign, which includes asset seizures, bank account freezes, and the expansion of the “Coercive Collection” regime under the Tax Code. The debt stock reflects both historical accumulation and new liabilities arising from audit adjustments and undeclared obligations.
Key Takeaways
- Scale of Tax Gap: The S/ 123 billion debt represents a significant fiscal gap, equivalent to nearly 15% of annual tax collections. SUNAT attributes the increase to enhanced detection capabilities through data analytics, cross-border information exchange, and the Electronic Invoicing System, which have uncovered previously hidden liabilities.
- Enforcement Measures: SUNAT has accelerated coercive collection procedures, including the auction of seized real estate and movable assets (as seen in recent auctions of properties worth S/6 million and S/10 million). The administration also leverages the “Tax Debt Regularization” programs offering interest reductions for voluntary payment, aiming to recover liquidity without litigation.
- Policy Implications: The rising debt stock may prompt legislative reforms to strengthen collection powers, such as expanding the scope of joint liability for legal representatives and enhancing the use of tax liens on immovable property. Taxpayers with outstanding debts are advised to engage proactively with SUNAT to negotiate payment plans and avoid asset seizures.
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