Luna Victoria León Takes Over as Head of Sunat

Lawyer César Luna Victoria León today assumed his role as the new head of the National Superintendency of Customs and Tax Administration (Sunat), after taking an oath before the President of the Judiciary, Janet Tello Gilardi, in a ceremony held in the Oath Hall of the Palace of Justice, which was also attended by the Minister of Economy and Finance, Elmer Cuba Bustinza.

Luna Victoria León was appointed as the National Superintendent of Sunat through Supreme Resolution N.° 027-2026-EF, published on August 6 in the Official Gazette El Peruano.

The ceremony was attended by key officials from the tax administration, the Deputy Minister of Finance, Erick Lahura, and former Sunat superintendents, including Beatriz Merino, Luis Alberto Arias, Nahil Hirsh, Tania Quispe, and Víctor Mejía.

Professional Career

The new superintendent has over 47 years of professional experience and specializes in Tax Law and Corporate Law. He also serves as an associate professor at the Faculty of Law of the Pontifical Catholic University of Peru (PUCP), where he has been teaching for over 40 years.

He has also served as a director for various companies and institutions and has participated in the planning and closing of international financial transactions.

In the public sector, he served as a minister between January 1999 and July 2000, a period during which he headed the Ministry of Industry, Tourism, Integration, and International Trade Negotiations, and the Ministry of Fisheries.

He also served as a director of the Andean Development Corporation (CAF) and a member of the Commission for Private Investment (Copri), currently the Agency for the Promotion of Private Investment (Proinversión).

In the tax field, he was a member of the Board of Directors of the Peruvian Institute of Tax Law (IPDT) and presided over the Peruvian chapter of the International Fiscal Association (IFA). Furthermore, he participated as a speaker representing the Peruvian position of these institutions in Latin American and global conferences.

Formalization and Digital Transformation

During his tenure, Luna Victoria León will continue to promote formalization, with a special emphasis on micro and small businesses (MSMEs).

He will also prioritize leading the completion of Sunat's digital transformation process, aimed at offering 100% digital services that facilitate compliance with tax obligations.

This process also seeks to simplify the controls implemented by the tax administration to combat evasion, avoidance, and smuggling.