Overview
- The Ipsos study for ComexPerú, published Monday, found 43% of firms were audited in the past year and that 74% feel they receive less from the State than they contribute.
- Small and medium firms singled out Sunat most often: 69% of pymes said Sunat audits hit their operations hardest while mypes pointed to municipal inspections and large firms to Sunafil.
- Firms report shifting enforcement: 88% of pymes say inspectors change criteria frequently and 40% view Sunat audits as mainly sanctioning rather than advisory.
- Business groups have proposed a 'Nueva Formalidad', clearer rules on retrospective changes in audit criteria, and Sunat risk‑profiling, and Congress has begun reviewing which agencies hold oversight powers.
- Owners say the result is higher compliance costs and a disincentive to grow because small firms lack the resources to fight fines, a problem underscored by private reviews showing taxpayers won about 60% of Tribunal Fiscal cases in 2024–25.