1. NATIONAL SUPERINTENDANCE
OF TAX
ADMINISTRATION
-SUNAT

2. WHAT`S A TAX?
It`s a fee charged by a government on a product, income,
or activity.
Types of taxes:
1. If tax is levied directly
on personal or corporate
income, then it is a direct tax.
2.If tax is levied on the price of a good or service, then it is
called an indirect tax.

3. Why we pay taxes?
 The purpose of taxation is to finance
government expenditure.
One of the most important uses of taxes is
to finance public goods and services, such
as street lighting and street cleaning.

4. SUNAT
 It’s a decentralized public agency of the Economy
and Finance Branch constituted under Public Law,
with own assets and economic, administrative,
functional, technical and financial autonomy.

5. SUNAT`S DUTIES
 Tax administration in order to control and collect
the internal taxes as well as to administrate and
control the international trade traffic collecting the
applicable taxes to provide social services.

6. WHY SUNAT HAS MANY SERVICE CENTERS IN ALL THE
COUNTRY?
 Service Centers are found throughout Peru with the
purpose to serve, assist and guide the taxpayers in
meeting their tax liability in due and consistent way.

7. Taxpayer Service Centers
 There are 9 service posts in Lima, which are situated
in Lima downtown (two), Callao, Comas ,San Isidro,
San Martín de Porres ,Santa Anita, Surco and Puente
Piedra.
 There are 19 centers in provinces, situated in
Arequipa, Cajamarca, Cusco, Chiclayo, Junin,
Huanuco, Ica, Iquitos, Piura, Puno, Tacna, and
Tumbes departments and in cities of Cañete,
Chimbote, Chincha, Huacho, Pucallpa, Tarapoto,
and Trujillo.