Long legal proceedings in tax crimes, varied casuistry. Warns about risks of participation and advises on legal advice. Justice is possible with specialists.

Although tax investigations and criminal proceedings in tax and customs matters take several years to reach a legal conclusion, justice takes time, but it arrives (almost in slow motion). Time can be an advantage if we make timely and strategic decisions in criminal procedural matters specialized in tax and customs matters, to safeguard the freedom of our sponsored party.
Almost thirty years after the approval of the Criminal Tax Law, there is a lot of judicial casuistry in criminal tax matters. The tax crime involves several persons related to one or several companies or businesses previously investigated by SUNAT, finding accomplices such as certified public accountants to achieve, for example, the improper use of the tax credit through false invoices (proving the damage to the Treasury).
Likewise, accounting assistants and even secretaries could also be considered as members of mafias dedicated to tax fraud. Although they will not have the same sanction as the main actors, they could easily be sentenced to several months of effective imprisonment and payment of civil reparation, generating a precedent that will have repercussions on their labor insertion in the market, especially in the public sector.

Some defendants during the judicial process opt for early termination by means of a sincere confession of the tax crime committed, thus minimizing the impact of their convictions. The criminal tax process is like chess with many ways to defend and attack.
From our experience in criminal tax matters, we recommend you not to lend your RUC, SOL key, or create companies in favor of third parties, who could have the intention of supporting non-existent operations, not real, thus evading corporate taxes (IGV and IR) and affecting the Treasury.
Justice is possible, if you become aware of the responsibility of your actions and let yourself be advised by specialists like us.

Dr. Martín Cuéllar Fernández

Dr. Martín Cuéllar Fernández

Lawyer - Labor, Tax and Criminal Area

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