As established by Legislative Decree 1434, since the month of September, the National Superintendency of Customs and Tax Administration: SUNAT has authorization to directly request financial information from all those taxpayers who are bank account holders with amounts greater than the S\/ 30,000 and that are being investigated for the crime of tax evasion or avoidance.<\/p>\n
The type of information that banks and financial entities are obliged to provide is only about the passive operations of the clients, which includes balances and \/ or accumulated amounts, averages or higher amounts of a certain period and the generated income. It is also foreseen that sometimes customers should be identified. Only in case that it is considered necessary and there is a judicial authorization, the SUNAT will have access to the details of the movements of accounts.<\/p>\n
It should be noted that the investigations will be carried out under strict confidentiality and information security measures, in accordance with OECD standards and recommendations. Likewise, the financial institution is obliged to make available to the client tools that allow him to have knowledge of the information that has been provided.<\/p>\n
For more information or advice on the subject, you can contact us at omago@omcabogados.com and marketing@omcabogados.com.pe<\/p>","protected":false},"excerpt":{"rendered":"
Tal como lo establece el Decreto Legislativo 1434, a partir del mes de Setiembre, la Superintendencia Nacional de Aduanas y Administracion Tributaria: SUNAT cuenta con autorizaci\u00f3n para solicitar de manera directa informaci\u00f3n financiera de todos aquellos contribuyentes que sean titulares de cuentas bancarias con montos superiores a los s\/ 30,000 y que se encuentren siendo […]<\/p>","protected":false},"author":1,"featured_media":3988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_vp_format_video_url":"","_vp_image_focal_point":[],"_vp_custom_popup_image":0,"_vp_format_audio_url":"","_vp_custom_thumbnail":0,"_vp_custom_thumbnail_focal_point":[],"_vp_hover_thumbnail":0,"_vp_hover_thumbnail_focal_point":[],"footnotes":""},"categories":[45],"tags":[],"class_list":["post-3987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notas-de-prensa"],"yoast_head":"\n