Overview
- Decree No. 1716 updates the Penal Tax Law to punish falsifying, adulterating or presenting fake detracción deposit receipts with five to eight years in prison plus 180 to 365 day-fines.
- Providing false information in the RUC to obtain electronic issuance privileges becomes a crime punishable by two to five years in prison plus fines, and the reform expressly covers electronic invoices and related documents.
- The measure targets schemes that simulated tax compliance by using counterfeit deposit receipts to back transactions, closing a gap that previously focused mainly on fake invoices.
- Legal specialists emphasize that charges require proof of intent and effective knowledge, with potential liability extending to managers, accountants or external advisors if their participation is proven.
- The Sunat filter aims to screen out administrative errors from criminal cases, and the agency is expected to strengthen digital and on-site verification to detect false RUC data, nonexistent addresses and shell companies.