Responsabilidad solidaria de los representantes legales y medios de defensa ante la administración tributaria en el Perú

Abstract

The objective of the investigation was to determine the guarantees and rights that affect the legal representatives of the companies in Peru, during the period 2017-2018. The qualitative strategy is for multiple case studies and the resolutions issued by the Tax Court were analyzed as there were no databases of legal representatives that incurred joint and several liability. The lack of procedure to impute joint liability to legal representatives that violates due process guarantees such as; the right of defense, the right to a proper motivation of the acts of the Tax Administration (SUNAT) and the timely knowledge of the acts, product of the accusations through a due notification, in order to timely exercise the right of defense. Important is to know the motivation and the basis of the resolutions. It is concluded that, in accordance with Standard IX of the TUO of the Tax Code, the Principles of Tax Law will be additionally applied or, alternatively, the Principles of Administrative Law, in that order of ideas it is imperative that special procedures not established by SUNAT are developed within the framework of the General Administrative Procedure Law. (English) [ABSTRACT FROM AUTHOR]