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The document addresses an appeal against a municipal resolution declaring the inapplicability of property and alcabala taxes to the SUNAT, a decentralized public institution. It concludes that SUNAT, despite being part of the public administration, does not qualify as part of the central government for tax exemption purposes due to its distinct legal personality and financial autonomy. Consequently, the appeal is denied, affirming that SUNAT

Author

kmma0510

Language

EN