In February 2019, Colegio de Abogados de La Libertad (CALL) in Peru filed an appeal before the Constitutional Court claiming that tax debts of at least 9 billion soles (USD 2,5 billions) owed by 158 large companies could not be collected by the tax authorities (SUNAT) due to the statute of limitation in Legislative Decree 1421.
By four votes against and one vote for, the Constitutional Court rejected the claim.
| No | COMPANY/TAXPAYER | STATUTE OF LIMITATIONS INVOKED | STATUTE OF LIMITATIONS NOT INVOKED | TOTAL |
|---|---|---|---|---|
| 1 | COMPAÑIA DE MINAS BUENAVENTURA S.A.A. | 2.083.106.484 | 2.083.106.484 | |
| 2 | SCOTIABANK PERU SAA | 1.076.546.420 | 1.076.546.420 | |
| 3 | COMPAÑIA MINERA ANTAPACCAY S.A. | 2.961.028 | 725.065.302 | 728.026.330 |
| 4 | MINERA LAS BAMBAS S.A. | 698.986.212 | 698.986.212 | |
| 5 | SOCIEDAD MINERA CERRO VERDE S.A.A | 542.560.586 | 542.560.586 | |
| 6 | TELEFONICA DEL PERU SAA | 301.180.212 | 57.714.287 | 358.894.499 |
| 7 | LATAM AIRLINES PERU S.A. | 332.312.171 | 18.782.845 | 351.095.016 |
| 8 | CONSORCIO MINERO S.A. EN LIQUIDACION | 122.737.710 | 171.965.780 | 294.703.490 |
| 9 | EMPRESA MINERA LOS QUENUALES S.A. | 255.456.549 | 255.456.549 | |
| 10 | AMERICA MOVIL PERU S.A.C. | 246.510.566 | 246.510.566 | |
| 11 | ENEL GENERACION PERU S.A.A. | 236.223.504 | 236.223.504 | |
| 12 | VOLCAN COMPANIA MINERA S.A.A | 161.464.638 | 161.464.638 | |
| 13 | SUPERMERCADOS PERUANOS SOCIEDAD ANONIMA 'O ' S.P.S.A | 33.294.659 | 104.866.817 | 138.161.476 |
| 14 | UNIVERSIDAD PERUANA DE CIENCIAS APLICADAS S.A.C | 128.889.678 | 128.889.678 | |
| 15 | COMPANIA MINERA ANTAMINA S.A | 119.550.076 | 119.550.076 | |
| 16 | ELECTROCENTRO S.A. | 111.905.388 | 111.905.388 | |
| 17 | UNION ANDINA DE CEMENTOS S.A.A. - UNACEM S.A.A | 15.132.226 | 92.121.037 | 107.253.263 |
| 18 | UNIVERSIDAD INCA GARCILASO DE LA VEGA | 76.818.904 | 76.818.904 | |
| 19 | TOYOTA DEL PERU S A | 73.060.354 | 73.060.354 | |
| 20 | UNIVERSIDAD TECNOLOGICA DEL PERU S.A.C. O UTP S.A.C. | 71.645.329 | 71.645.329 | |
| 21 | GRANA Y MONTERO S.A.A | 62.175.126 | 62.175.126 | |
| 22 | ODEBRECHT PERU INGENIERIA Y CONSTRUCCION S.A.C. | 62.091.857 | 62.091.857 | |
| 23 | SOUTHERN PERU COPPER CORPORATION SUCURSAL DEL PERU | 1.621.573 | 54.526.528 | 56.148.101 |
| 24 | ALICORP SAA | 51.083.417 | 51.083.417 | |
| 25 | INSTITUTO SUPERIOR SAN IGNACIO DE LOYOLA S.A | 47.532.605 | 47.532.605 | |
| 26 | METALURGICA PERUANA S A | 1.064.594 | 41.101.443 | 42.166.037 |
| 27 | COMPANIA MINERA ARES S.A.C. | 39.461.548 | 39.461.548 | |
| 28 | MEDIA NETWORKS LATIN AMERICA S.A.C. | 37.895.464 | 37.895.464 | |
| 29 | NATURA COSMETICOS S.A. | 19.704.648 | 17.368.678 | 37.073.326 |
| 30 | EMPRESA ELECTRICIDAD DEL PERU - ELECTROPERU S A | 36.995.997 | 36.995.997 | |
| 31 | HUNT LNG OPERATING COMPANY S.A.C. | 35.144.863 | 35.144.863 | |
| 32 | CORPORACION LINDLEY S.A. | 34.032.535 | 34.032.535 | |
| 33 | BANCO PICHINCHA | 32.602.849 | 32.602.849 | |
| 34 | CEMENTOS PACASMAYO S.A.A. | 31.405.653 | 31.405.653 | |
| 35 | CREDISCOTIA FINANCIERA S.A. | 30.871.538 | 30.871.538 | |
| 36 | SOCIEDAD ELECTRICA DEL SUR OESTE S A | 30.638.453 | 30.638.453 | |
| 37 | ENEL DISTRIBUCION PERU S.A.A | 28.520.879 | 28.520.879 | |
| 38 | UNIVERSIDAD SAN IGNACIO DE LOYOLA S.A | 28.474.097 | 28.474.097 | |
| 39 | LUZ DEL SUR S.A.A. | 27.822.529 | 27.822.529 | |
| 40 | UNIÓN DE CERVECERÍAS PERUANAS BACKUS Y JOHNSTON SOCIEDAD ANÓNIMA ABIERTA | 27.707.146 | 27.707.146 | |
| 41 | GAS NATURAL DE LIMA Y CALLAO S.A. | 25.456.690 | 25.456.690 | |
| 42 | QUIMPAC S.A. | 24.932.008 | 24.932.008 | |
| 43 | YURA S.A. | 24.084.042 | 24.084.042 | |
| 44 | MINERA TITAN DEL PERU SRL | 23.217.957 | 23.217.957 | |
| 45 | SAVIA PERU S.A. | 22.785.126 | 22.785.126 | |
| 46 | ELECTRONOROESTE S.A | 22.642.356 | 22.642.356 | |
| 47 | SONY PERU S.R.L. | 22.571.511 | 22.571.511 | |
| 48 | NORANDA ANTAMINA SOCIEDAD COMERCIAL DE RESPONSABILIDAD LIMITADA | 21.689.622 | 21.689.622 | |
| 49 | TECPETROL DEL PERU S.A.C. | 18.304.238 | 18.304.238 | |
| 50 | BANCO BBVA PERU | 18.133.498 | 18.133.498 | |
| 51 | SERVICIOS MINERIA INC. SUCURSAL DEL PERU | 16.857.333 | 16.857.333 | |
| 52 | AJEPER S.A | 16.152.260 | 16.152.260 | |
| 53 | BANCO DE COMERCIO | 15.718.218 | 15.718.218 | |
| 54 | NEXA RESOURCES PERU S.A.A. | 14.946.006 | 14.946.006 | |
| 55 | TERPEL COMERCIAL DEL PERU S.R.L. | 9.755.316 | 4.192.837 | 13.948.153 |
| 56 | REPSOL EXPLORACION PERU SUCURSAL DEL PERU | 13.548.842 | 13.548.842 | |
| 57 | SAP PERU SOCIEDAD ANONIMA CERRADA | 5.484.708 | 7.188.195 | 12.672.903 |
| 58 | SAN FERNANDO S.A. | 11.823.600 | 11.823.600 | |
| 59 | PANASONIC PERUANA S.A. | 10.217.902 | 10.217.902 | |
| 60 | PLUSPETROL PERU CORPORATION S.A. | 9.910.179 | 9.910.179 | |
| 61 | PLUSPETROL CAMISEA S.A | 9.789.477 | 9.789.477 | |
| 62 | CONCESIONARIA VIAL DEL SUR S.A.- COVISUR S.A. | 9.007.194 | 9.007.194 | |
| 63 | CIA MINERA PODEROSA S A | 8.760.687 | 8.760.687 | |
| 64 | CONFECCIONES TEXTIMAX SA | 8.447.793 | 8.447.793 | |
| 65 | ACCENTURE TECHNOLOGY SOLUTIONS PERU S.R.L. | 8.146.543 | 8.146.543 | |
| 66 | BANCO INTERNACIONAL DEL PERU - INTERBANK | 8.126.531 | 8.126.531 | |
| 67 | PESQUERA DIAMANTE S.A. | 7.964.073 | 7.964.073 | |
| 68 | TUBOPLAST S A | 7.779.269 | 7.779.269 | |
| 69 | EMBOTELLADORA DON JORGE S.A.C. EN LIQUIDACION | 7.726.755 | 7.726.755 | |
| 70 | STAR UP S.A. | 7.311.202 | 7.311.202 | |
| 71 | PERU LNG S.R.L. | 7.283.157 | 7.283.157 | |
| 72 | ESKE CORPORATION S.A.C. | 7.187.817 | 7.187.817 | |
| 73 | ADMINISTRADORA CLINICA RICARDO PALMA S.A. | 6.921.106 | 6.921.106 | |
| 74 | PROVEEDORA DE PRODUCTOS MARINOS SOCIEDAD ANONIMA CERRADA | 6.678.493 | 6.678.493 | |
| 75 | TIENDAS POR DEPARTAMENTO RIPLEY S.A | 6.554.507 | 6.554.507 | |
| 76 | PETROLEOS DE AMERICA S.A. | 6.199.116 | 6.199.116 | |
| 77 | REFINERIA LA PAMPILLA S.A.A | 5.747.371 | 5.747.371 | |
| 78 | EXSA S A | 4.818.170 | 4.818.170 | |
| 79 | FAMESA EXPLOSIVOS S.A.C. | 4.751.212 | 4.751.212 | |
| 80 | AGROINDUSTRIAS AIB S.A | 4.369.478 | 4.369.478 | |
| 81 | FERREYCORP S.A.A. | 4.272.692 | 4.272.692 | |
| 82 | SUCDEN PERU S.A. | 4.042.875 | 4.042.875 | |
| 83 | LA POSITIVA SEGUROS Y REASEGUROS S.A.A. | 3.931.319 | 3.931.319 | |
| 84 | PRODUCTOS AVON S A | 3.653.377 | 3.653.377 | |
| 85 | GLENCORE PERU S.A.C. | 3.639.467 | 3.639.467 | |
| 86 | MINERA LAYTARUMA S.A. | 3.617.157 | 3.617.157 | |
| 87 | EXPORTADORA ROMEX S.A. | 3.602.806 | 3.602.806 | |
| 88 | DINET S.A. | 536.842 | 3.027.186 | 3.564.028 |
| 89 | PRECOR S.A | 3.491.355 | 3.491.355 | |
| 90 | ALBIS SOCIEDAD ANONIMA CERRADA - ALBIS S.A.C. | 3.403.501 | 3.403.501 | |
| 91 | ABBOTT LABORATORIOS SA | 3.365.030 | 3.365.030 | |
| 92 | COMERCIAL DEL ACERO S.A.C. | 3.233.526 | 3.233.526 | |
| 93 | PERALES HUANCARUNA S.A.C. | 3.231.323 | 3.231.323 | |
| 94 | TERMOSELVA S.R.L | 3.194.789 | 3.194.789 | |
| 95 | CORPORACION ACEROS AREQUIPA S.A. | 2.859.561 | 2.859.561 | |
| 96 | PROCESADORA LARAN SAC | 2.851.476 | 2.851.476 | |
| 97 | CONECTA RETAIL S.A. | 2.763.392 | 2.763.392 | |
| 98 | LECHE GLORIA SOCIEDAD ANONIMA - GLORIA S.A. | 2.576.736 | 2.576.736 | |
| 99 | ELECTRO DUNAS S.A.A. | 2.533.173 | 2.533.173 | |
| 100 | TELESERVICIOS POPULARES S.A.C. | 2.445.522 | 2.445.522 | |
| 101 | COMPANIA PESQUERA DEL PACIFICO CENTRO SA | 2.424.659 | 2.424.659 | |
| 102 | CERVECERIA SAN JUAN S.A. | 2.181.306 | 2.181.306 | |
| 103 | UNION DE CONCRETERAS S.A | 2.143.361 | 2.143.361 | |
| 104 | COMPAÑIA MINERA ARGENTUM S.A. | 2.133.009 | 2.133.009 | |
| 105 | TECNOLOGIA QUIMICA Y COMERCIO S.A. | 2.130.319 | 2.130.319 | |
| 106 | SK INNOVATION SUCURSAL PERUANA | 2.122.239 | 2.122.239 | |
| 107 | LOUIS DREYFUS COMPANY PERU S.R.L. | 2.017.873 | 2.017.873 | |
| 108 | SONATRACH PERU CORPORATION S.A.C. | 1.733.408 | 1.733.408 | |
| 109 | PERUANA DE COMBUSTIBLES S.A | 1.707.490 | 1.707.490 | |
| 110 | SODIMAC PERU S.A. | 1.672.967 | 1.672.967 | |
| 111 | VIVA G Y M S.A. | 1.559.156 | 1.559.156 | |
| 112 | OVERLANDES S A | 1.553.326 | 1.553.326 | |
| 113 | MODAS DIVERSAS DEL PERU SAC | 1.551.842 | 1.551.842 | |
| 114 | CONSTRUTORA QUEIROZ GALVAO SA - SUCURSAL DEL PERU | 1.377.578 | 1.377.578 | |
| 115 | SOCIEDAD AGRICOLA SATURNO SA | 1.227.738 | 1.227.738 | |
| 116 | COTTON KNIT S.A.C. | 1.078.047 | 1.078.047 | |
| 117 | CIA MINERA AGREGADOS CALCAREOS S A | 1.023.434 | 1.023.434 | |
| 118 | TRADI S A | 1.004.469 | 1.004.469 | |
| 119 | RED DE ENERGIA DEL PERU SA | 1.003.886 | 1.003.886 | |
| 120 | 3M PERU S A | 970.248 | 970.248 | |
| 121 | L'OREAL PERU S.A. | 930.679 | 930.679 | |
| 122 | FINANCIERA TFC S.A. EN LIQUIDACION | 783.132 | 783.132 | |
| 123 | FARMEX S A | 756.660 | 756.660 | |
| 124 | ADECCO PERU S.A. | 688.061 | 688.061 | |
| 125 | ORIFLAME PERU SA | 682.156 | 682.156 | |
| 126 | ZETA GAS ANDINO S.A. | 648.954 | 648.954 | |
| 127 | FIMA S A | 638.943 | 638.943 | |
| 128 | CIA MINERA RAURA S A | 528.883 | 528.883 | |
| 129 | PERUANA DE MOLDEADOS S.A.C. | 527.046 | 527.046 | |
| 130 | TECNOFARMA S A | 492.943 | 492.943 | |
| 131 | GRUPO PANA S.A. | 492.720 | 492.720 | |
| 132 | CORPORACION CERAMICA S A | 485.476 | 485.476 | |
| 133 | CNPC PERU S.A. | 481.410 | 481.410 | |
| 134 | NEPTUNIA S.A. | 460.945 | 460.945 | |
| 135 | COMPAÑIA MINERA AURIFERA SANTA ROSA S.A. | 458.354 | 458.354 | |
| 136 | K L M CIA REAL HOLANDESA DE AVIACION | 455.959 | 455.959 | |
| 137 | ENOTRIA S.A. | 428.826 | 428.826 | |
| 138 | UNIVERSIDAD ESAN | 428.424 | 428.424 | |
| 139 | HIPERMERCADOS TOTTUS S.A | 420.432 | 420.432 | |
| 140 | TECNO FAST S.A.C. | 402.467 | 402.467 | |
| 141 | MEXICHEM PERU S.A. | 376.788 | 376.788 | |
| 142 | SAGA FALABELLA S A | 372.346 | 372.346 | |
| 143 | INFRAESTRUCTURA & SERVICIOS CONTRATISTAS GENERALES S.A | 347.091 | 347.091 | |
| 144 | METALPREN S A | 344.229 | 344.229 | |
| 145 | LAIVE S A | 304.219 | 304.219 | |
| 146 | DISTRIBUIDORA CONTINENTAL 6 S A | 285.881 | 285.881 | |
| 147 | INVERSIONES PRISCO S.A.C. | 227.452 | 227.452 | |
| 148 | PLUSPETROL NORTE S.A. | 206.932 | 206.932 | |
| 149 | NESTLE PERU S A | 135.208 | 135.208 | |
| 150 | CONCAR S.A.C. | 107.420 | 107.420 | |
| 151 | TEXTIL OCEANO S.A.C. | 107.250 | 107.250 | |
| 152 | MERCK PERUANA S A | 63.630 | 63.630 | |
| 153 | RANSA COMERCIAL S A | 62.570 | 62.570 | |
| 154 | COMPAÑIA OPERADORA DE GAS S.A.C. | 27.561 | 27.561 | |
| 155 | SERVICIOS INDUSTRIALES DE LA MARINA S.A. | 13.775 | 13.775 | |
| 156 | MINERA LA ZANJA S.R.L. | 12.202 | 12.202 | |
| 157 | NYRSTAR ANCASH S.A.C. | 6.721 | 6.721 | |
| 158 | CONCREMAX S.A. | 2.553 | 2.553 | |
| TOTAL | 3.209.857.501 | 6.047.113.434 | 9.256.970.935 |
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PERU-2019-AI