ORGANIZATION AND FUNCTIONS - ORGANIZATIONAL STRUCTURE

  Back

SUNAT Organic Structure

SUNAT has the following organizational structure:

  • MAIN DIRECTION:
    •
  • National Superintendency of Tax Administration

The National Superintendent of Tax Administration, represents SUNAT within and outside the country in all acts, contracts or agreements signed by it.

  • Associated National Superintendency of Internal Taxes

The Associated National Superintendent of Internal Taxes assists the National Superintendent of Tax Administration on the achievement of institutional purposes regarding internal taxes. He is delegated the functions of the National Superintendent in case of temporary absence or impediment of the latter.

  • Associated National Superintendency of Customs Duties

The Associated National Superintendent of Customs Duties assists the National Superintendent of Tax Administration on the achievement of institutional purposes regarding customs duties. He is delegated the functions of the National Superintendent, if it were expressly designed for the National Superintendent of Tax Administration, in case of temporary absence or impediment of the latter.

 

  • MAIN DIRECTION COMMITTEE
  • ORGAN OF CONTROL:
  • Internal Control Office
  • ASSISTANCE ORGANS TO THE NATIONAL SUPERINTENDENCY:
  • General Secretariat

  • Tax and Customs Administration Institute (IATA)

 

  • OPERATIVE ORGANS:

DEPENDING ON THE ASSOCIATED NATIONAL SUPERINTENDENCY OF INTERNAL TAXES

  • Main National Taxpayers Intendency (IPCN)
  • Regional Intendency of Lima (IRLima)
  • Regional Intendencies (Decentralized)
  • Zonal Offices (Decentralized)

DEPENDING ON THE ASSOCIATED NATIONAL CUSTOMS SUPERINTENDENCY

  • Border Control and Prevention of Smuggling Intendency (IPCyCF)

The Border Control and Prevention of Smuggling Intendency is responsible for regulating, conducting and coordinating the actions, plans and programs to prevent, detect and repress smuggling.

  • Fiscal Supervision and Customs Duties Collection Management Intendency (IFGRA)

The Fiscal Supervision and Customs Duties Collection Management Intendency is responsible for designing and executing the programs, procedures and actions regarding fiscalization, customs revenue and recovery of debts related to customs duties.

  • Maritime Customs of Callao Intendency (IA Marítima del Callao)

  • Air Customs of Callao Intendency (IA Aérea del Callao)

  • Postal Customs of Callao Intendency (IA Postal del Callao)

  • Customs Intendencies (Decentralized)

These last four organs refer to Customs Intendencies, which are the operative institutions that, within their respective jurisdictions, are responsible for managing the tariff schedules and customs operations and for the collection of duties and other applicable taxes. They are responsible for overseeing and verifying the application of due legislation governing foreign trade and of the international conventions and treaties in force, applying fines and solving claims within their attributions as first line institutions. They are also responsible for reporting acts that are presumed to be customs crimes for their due process.

  • SUPPORTIVE ORGANS
  • Administrative National Intendency (INA)

  • Tax Compliance National Intendency (INCT)

  • Tax Studies and Planning National Intendency (INETyP)

  • Human Resources National Intendency (INRH)

  • Taxpayers Services National Intendency (INSC)

  • Information Systems National Intendency (INSI)

  • Legal Issues National Intendency (INJ)

  • Customs Technical Operations National Intendency (INTA)

The Customs Technical Operations National Intendency is responsible for managing the regulations applicable to the regimes and customs operations, special and exceptional customs locations, regulations on origin, international treaties and conventions, and managing the tariff nomenclature schedule and customs evaluations.

It also processes requests for exemptions from duties and/or customs taxes, authorizes the operation of foreign trade operators, and supervises the activities of the inspection/verification companies; and provides solutions to technical queries within its competence.

(Article 16th of the Organization and Functions Regulations of SUNAT, approved according to Supreme Decree 115-2002-PCM published on Oct 28th 2002)