A presumptive assessment cannot be avoided by amending the tax return.
In the case resolved by RTF No. 06619-11-2’25, SUNAT repaid the income tax for the fiscal year under review and the payments on account from March to December of that year by determining the tax liability on a presumptive basis, considering that the taxpayer’s books and records did not accurately reflect its operations. In response to SUNAT’s observations and in order to refute the presumptive assessment, the taxpayer indicated that it would proceed to amend its annual tax return, which had no effect.
The Tax Court upheld the appealed ruling and stated that the taxpayer’s claimed correction to the annual tax return did not invalidate the grounds for determining the tax liability on a presumptive basis. The Court clarified that although the existence of the aforementioned correction was not verified in the records, it was not even necessary to verify its existence since it was not relevant to the case.
Recommendation: Please note that objections based on a presumptive determination cannot be avoided by amending the affidavit once they have been submitted.
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