The phenomenon of Constitutionalization of Tax Procedures.

Abstract

Currently, the materialization of the phenomenon of constitutionalization of tax procedures can be seen, in which the literal nature of the law is not sufficient; but, the systematic interpretation of the procedural and substantial rules on tax matters with other norms of the legal system to provide constitutionality to the tax rules, the same ones that have been produced for the most part by the legislator derived under the protection of article 104 of the fundamental norm and consequently there was not the necessary debate on the part of the political forces for the normative production of the rules of the tax legal system, always keeping in mind the aphorism Nulum Taxation without representation, where the exception is the delegation of powers and the rule of production of tax regulations is the parliamentary debate within the Congress of the Republic.

The Constitutional Court has produced binding precedents and jurisprudential doctrine in relation to the guarantees that must be observed in the course of tax procedures that are established as a dimension of tax power in its supervisory and coercive dimension.

Likewise, the Fifth Supreme Constitutional and Social Transitory Chamber of the Supreme Court of the Republic has been producing binding precedents that constitute normative parameters that must be taken into account by the judges of the republic, by the Tax Court, the SUNAT and all the Tax Administrations at the time of issuing a judicial or administrative decision that resolves the claims made by taxpayers, extracting said premise from a systematic interpretation of article 148 of the Political Constitution of Peru and article 36 of the TUO of the Process Law Administrative Litigation, as judges are the ones who control the legality and constitutionality of administrative decisions.