Superintendency Resolution No. 000091-2022/SUNAT – MODIFIES PROCEDURE “EXECUTION OF EXTRAORDINARY CONTROL ACTIONS”
In the general procedure “Execution of extraordinary control actions” CONTOL-PG.02 (version 1), the guidelines for the execution of extraordinary control actions aimed at the prevention, detection and repression of customs crimes, illicit traffic of goods and non-compliance with tax-customs provisions and others that contain customs control regulations. SUNAT, through the SMART Borders Program, in order to improve and obtain an adequate verification of compliance with obligations and the prevention of customs crimes or administrative infractions, has modified the process of controlling land vehicles that…