Suspension of Enforcement Proceedings: What is it and when should you request it?

Enforced (coercive) collection is a mechanism used by the Public Administration to demand payment of tax or non-tax debts through the forced execution of a debtor’s assets. However, there are situations in which the taxpayer may request the suspension of the enforcement procedure in order to protect their rights while administrative or judicial disputes are being resolved.

In this article, we explain what the suspension of the enforcement procedure consists of, its legal basis, and the cases in which it may be requested.

What Is the Suspension of the Enforcement Procedure?

The suspension of the enforcement (coercive collection) procedure is a legal measure that temporarily halts enforcement actions initiated by the Administration to collect an outstanding debt.

While the suspension is in effect:

• No asset seizures may be executed

• No auctions or remittances may take place

• No new enforcement measures may be ordered

It is important to note that suspension does not extinguish or forgive the debt. Its purpose is to safeguard due process and prevent irreparable harm while the legality or validity of the debt is under administrative or judicial review.

Legal Basis

The suspension of enforcement proceedings is regulated by the following legal provisions:

• Tax Code (Supreme Decree No. 133-2013-EF)Article 115, applicable to tax debts administered by entities such as SUNAT.

• Law No. 26979 – Law on the Coercive Enforcement ProcedureApplicable to non-tax debts enforced by public entities.

• Sector-specific regulationsIssued by entities such as SUNAT, municipalities, ESSALUD, and other public administrations.

When Can the Suspension Be Requested?

The suspension of the enforcement procedure may be requested, among others, in the following cases:

• When an administrative appeal or claim against the debt has been duly filed

• When a judicial process challenging the debt or the enforcement action is pending

• When the debt has been guaranteed through admissible means

• When there are procedural defects or legal irregularities in the enforcement process

• When suspension is expressly provided for by law or regulation

Final Considerations

Requesting the suspension of an enforcement procedure is a key legal tool to protect taxpayers from premature or unlawful enforcement actions. Properly exercised, it ensures respect for due process while disputes are resolved and helps prevent unnecessary economic damage.

Contact: contacto@dsregistral.com