The Constitutional Court Sets Limits on Electronic Notifications

Judgment No. 136/2026, issued in Case No. 04436-2025-PA/TC, represents an important precedent in tax procedure and the protection of taxpayers' rights against actions by SUNAT (the Peruvian Tax Authority).

In this decision, the Constitutional Court clarifies that the effectiveness of an electronic notification does not depend solely on the document being added to the taxpayer's electronic mailbox. The Tax Administration must ensure that the mechanism used allows for real, timely, and effective notification of the administrative act, in strict compliance with the principles of due process and the right to defense.

Furthermore, the judgment incorporates a particularly relevant criterion regarding electronic alerts sent by SUNAT. The Court states that notices sent to the taxpayer's email or cell phone cannot be limited to generically communicating the existence of a new notification. To fulfill their purpose, these alerts must contain sufficient information to identify the administrative act issued, thus enabling the taxpayer to promptly understand the nature of the action and exercise the legal remedies available to them within the established timeframes.

This ruling strengthens legal certainty in administrative proceedings and reaffirms that the use of technological tools cannot imply a reduction of the constitutional guarantees that protect taxpayers. The digitization of tax procedures must be accompanied by full respect for the right to information, due process, and the effective protection of taxpayers' rights.

At Estudio Gamarra & Asociados, we provide specialized advice on tax audits, challenges to administrative acts, annulment of notifications, tax litigation, and constitutional defense against actions by SUNAT (the Peruvian Tax Authority) that violate taxpayers' rights. Our commitment is to offer strategic legal solutions based on current legislation and the most recent precedents of the Constitutional Court and the Tax Court.