SUNAT compliance profile: between risk management and risking the system

Abstract

The Compliance Profile established within our tax system aims to promote tax compliance through a taxpayer classification system based on risk criteria. However, the author highlights structural flaws in the design of the regulation that could undermine its legitimacy and jeopardize the objectives of voluntary compliance and formalization that justified its implementation.

Through an examination of the regulatory framework governing this tool and its adaptation during the implementation phase, the study explores aspects related to the publicity of the ratings and the impact on fundamental rights, the lack of reasonable proportionality criteria, and the adverse effects arising from voluntary regularizations and the exercise of the right to defense. The author concludes that it is necessary to reconfigure multiple aspects of the Compliance Profile, prioritizing positive incentives that reconcile tax risk management –within the current context of high informality– with taxpayers’ constitutional guarantees.