Peru · Business
Key Facts
- —Who César Luna-Victoria León, named national superintendent of SUNAT
- —When start date of 6 August 2026, via Supreme Resolution 027-2026-EF
- —Replaces Javier Franco Castillo, SUNAT chief since October 2025
- —Background PUCP tax lawyer and former Fishing minister under Alberto Fujimori
- —Context appointed days into President Keiko Fujimori’s new government
A veteran tax lawyer who once served in Alberto Fujimori’s cabinet returns to government under his daughter. Taking over an agency that keeps changing hands.
SUNAT, Peru’s national tax and customs authority, has a new chief. César Luna-Victoria León became its national superintendent on 6 August 2026, days into President Keiko Fujimori’s government.
What Peru’s Government Decided at SUNAT
Peru’s executive named César Luna-Victoria León to lead SUNAT. The appointment was made through Supreme Resolution 027-2026-EF.
That decree was published in the official gazette on 5 August 2026. Meanwhile, SUNAT’s own staff records list his start date as 6 August 2026.
The same package sent Clara Urteaga to the Tribunal Fiscal, the tax court. So the government refreshed two key posts in Peru’s tax system at once.
Who Is César Luna-Victoria
Luna-Victoria is a lawyer trained at the Pontificia Universidad Católica del Perú. Moreover, he holds a master’s in law from the same university and teaches there.
Because his field is tax and corporate law, he is a familiar face in Peru’s tax circles. He has chaired the Peruvian branch of the International Fiscal Association.
Most recently, he worked as a partner at the law firm Rebaza Alcázar. Therefore he arrives at SUNAT with decades in private tax practice.
He is also linked to the Instituto Peruano de Derecho Tributario, a respected professional body. In short, his standing in Peru’s tax community is well established.
The Chief He Replaces at SUNAT
Luna-Victoria takes over from Javier Franco Castillo. Franco had run SUNAT since October 2025, when he was named by an earlier decree.
His resignation was accepted in the same resolution that installed the new chief. As a result, the handover was formalized in a single act.
The government thanked Franco for his services in the notice. Still, his exit adds to a long list of recent departures at the agency.
What SUNAT Actually Does
SUNAT is Peru’s national tax and customs authority. In short, it collects the central government’s taxes and controls the country’s borders and trade.
It also promotes compliance and pushes businesses toward formal registration. Because it funds most public spending, its performance shapes the national budget.
For that reason, the person who runs SUNAT holds real economic weight. So each change at the top draws close attention from business and investors.
The agency operates as a specialized arm of the Ministry of Economy and Finance. Meanwhile, it manages one of the largest data operations across the Peruvian state.
Why the Timing Around SUNAT Matters
The appointment landed just days after Keiko Fujimori was sworn in on 28 July 2026. Therefore it counts among the first moves of her new government.
Fujimori won the 2026 election after a turbulent stretch of Peruvian politics. As a result, her team has moved quickly to place its own people in key offices.
Naming a tax chief early signals where revenue policy sits on the agenda. In fact, few state jobs matter more to a government’s spending plans.
A Familiar Name From the Fujimori Years
Luna-Victoria is not new to government. He served as Minister of Fishing under President Alberto Fujimori between 1999 and 2000.
That history gives the appointment a notable symmetry. After all, he now returns to public office under Alberto Fujimori’s daughter, Keiko.
Supporters point to his long experience in tax and public management. Critics, by contrast, may read the choice through a political lens.
A Revolving Door at Peru’s Tax Agency
SUNAT has changed leaders at a striking pace. During Dina Boluarte’s presidency, the agency saw four chiefs named in roughly 18 months.
Franco’s own arrival in October 2025 was described as the sixth designation in under three years. So Luna-Victoria inherits a post marked by instability.
Frequent turnover makes long-term reform harder to sustain. However, a well-known technician could bring some stability if he stays in place.
The Numbers SUNAT Must Hit in 2026
SUNAT has projected collecting more than S/ 182 billion in tax revenue in 2026. That figure anchors the government’s spending plans for the year.
Collection has been rising into the handover. For example, Peru’s July tax take jumped 20.4% to about US$4.77 billion, giving the new chief a favorable backdrop.
Meeting the annual target now falls to Luna-Victoria’s team. Because targets are public, any shortfall would quickly become political.
A rising tax take gives the incoming chief early room to maneuver. However, sustaining that pace through the full year is the harder task.
Informality, the Structural Tax Problem
Peru’s biggest tax challenge is informality. Because a large share of the economy operates off the books, the tax base stays narrow.
SUNAT’s stated plan leans on technology and simpler processes to widen that base. Its motto has been to educate before it punishes.
Formalizing small firms and traders is slow, grinding work. Even so, it remains the surest path to lifting collection over time.
Informal activity spans street vendors, small workshops and unregistered firms. Because each formalized taxpayer adds durably to the base, the effort compounds slowly.
What to Watch Next at SUNAT
The first test is whether Luna-Victoria stays long enough to act. After years of churn, continuity itself would be a change at SUNAT.
Watch, too, for his stance on audits, digital platforms and cross-border income. These have been growing fronts for the agency.
Above all, watch the collection figures against the 2026 target. In short, the numbers will judge this appointment more than any speech.
Frequently Asked Questions
Who is the new head of SUNAT?
César Luna-Victoria León is the new national superintendent of SUNAT. He took office on 6 August 2026 under Supreme Resolution 027-2026-EF.
What is SUNAT?
SUNAT is Peru’s national tax and customs authority. It collects central-government taxes, controls customs and promotes formal business registration.
Who did Luna-Victoria replace?
He replaced Javier Franco Castillo, who had led SUNAT since October 2025. Franco’s resignation was accepted in the same decree that named the new chief.
Why does this appointment matter?
SUNAT funds most public spending, so its leadership shapes Peru’s budget. The move is also an early signal from President Keiko Fujimori’s new government.
Connected Coverage
Sources: El Peruano (Supreme Resolution 027-2026-EF), Peru’s Ministry of Economy and Finance (MEF), the Andina state news agency, Infobae, SUNAT’s official records, El Comercio, La República, Reuters and Associated Press.
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