New Sunat Superintendent: César Luna Victoria León takes office

Lawyer César Luna Victoria León today assumed office as the new head of the National Superintendence of Customs and Tax Administration (Sunat), after being sworn in by the President of the Judiciary, Janet Tello Gilardi, in a ceremony held in the Oath Room 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 by 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 superintendents of Sunat, including Beatriz Merino, Luis Alberto Arias, Nahil Hirsh, Tania Quispe, and Víctor Mejía.

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 Pontificia Universidad Católica del Perú (PUCP), where he has been teaching for over 40 years.

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

In the public sector, he was 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 Private Investment Promotion Agency (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). In addition, he participated as a speaker representing the Peruvian position of these institutions at Latin American and global conferences.

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

Among his priorities will also be to lead 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.