SUNAT’s inductive actions are communications used by the tax administration to inform taxpayers of potential inconsistencies or omissions in their tax returns, with the aim of encouraging voluntary regularization. Although these actions do not constitute a tax audit procedure, their use has generated debate due to their potential impact on tax limitation periods.
According to Tax Court Resolution No. 10247-5-2025, an inductive action may interrupt the limitation period when it constitutes an act through which SUNAT specifically requests the regularization of a tax obligation. In such cases, the communication may produce relevant legal effects even in the absence of a formally initiated audit.
From a tax law perspective, it is noted that not every inductive action should automatically interrupt the limitation period. For such interruption to occur, the communication must be duly substantiated and must clearly identify the alleged tax omission. Otherwise, the taxpayer’s legal certainty may be affected and the period available to SUNAT to exercise its assessment powers could be unduly extended.
This criterion is particularly relevant for companies and individuals, as notifications issued by SUNAT, including inductive letters or notices, may have direct consequences for the management of tax contingencies, the calculation of statutory deadlines, and decision-making in the face of potential audits.
In this context, understanding how inductive actions operate and their relationship with limitation periods enables taxpayers to adopt more effective tax compliance and defense strategies, as well as to anticipate risks arising from actions taken by the tax administration.
References:
Tribunal Fiscal. (2025). Resolución del Tribunal Fiscal N.º 10247-5-2025. Ministerio de Economía y Finanzas.
Perú, Ministerio de Economía y Finanzas. (2013). Texto Único Ordenado del Código Tributario (Decreto Supremo N.º 133-2013-EF y modificatorias). Diario Oficial El Peruano.