Overview
- The executive branch formalized the changes on Thursday, August 6, 2026, issuing two Supreme Resolutions published in the official gazette El Peruano.
- César Alfonso Luna-Victoria was named superintendent of SUNAT, which runs tax collection and customs control, and Clara Rossana Urteaga was appointed president of the Tribunal Fiscal, the administrative body that resolves tax disputes.
- The MEF framed the moves as a coordinated renewal to strengthen tax enforcement, reduce evasion and contraband, modernize digital systems, and expand the tax base without raising nominal tax rates.
- Luna-Victoria is a veteran tax lawyer and former government minister whose long private- and public-sector resume may shape a more technical, enforcement-focused SUNAT; Urteaga is a tax specialist who replaces an interim president at the Tribunal Fiscal.
- Markets to watch include the draft tax and customs reform the government plans to present to Congress, the Tribunal Fiscal’s caseload and speed of rulings, and SUNAT’s roll-out of data-driven audits and digital services that could affect businesses and informal workers.