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This document summarizes the coercive collection procedure for tax debts in Peru. It explains that the SUNAT can initiate the coercive collection procedure when a tax debt becomes enforceable. It details the steps of the procedure, including the notification of a Payment Order or Coercive Collection Resolution to the debtor, payment options, and the seizure measures that SUNAT can take if the debt is not paid. It also covers how to request a tax installment plan if the debtor...

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