Single regulatory framework for the fractioning and deferral of tax debts

By means of Superintendence Resolution N° 000087-2021/SUNAT, published on June 30, 2021 and effective as of July 1, 2021, they modify Superintendence Resolution N° 161-2015/SUNAT that approved the Regulation of deferral and/or installment of the tax debt for internal taxes and Superintendence Resolution N° 190-2015/SUNAT that approved the provisions for the application of the exception that allows SUNAT to grant deferment and/or installment for the balance of the tax debt for internal taxes previously subject to deferment and/or installment, in order to include the debt for customs taxes in said regulations.