Superintendencia Nacional de Administración Tributaria

Superintendencia Nacional de Aduanas y de Administración Tributaria, also known as SUNAT, is the organization which enforces customs and taxation in Peru.

According to its ' in accordance with the law' , General Law approved by Legislative Decree No. 501 and Law 29816 of Strengthening the SUNAT, it is a specialized technical body, attached to the Ministry of Economy and Finance, which has legal personality of public law, with its own assets and enjoys functional, technical, economic, financial, budgetary and administrative autonomy that, by virtue of the provisions of Supreme Decree No. 061-2002-PCM, issued under the provisions of numeral 13.1 of article 13 of Law No. 27658, has absorbed the National Superintendency of Customs , assuming the functions, powers and attributions that by law, corresponded to this entity.

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