The Executive Branch appointed César Alfonso Luna Victoria León as the new head of the Superintendencia Nacional de Aduanas y de Administración Tributaria (Sunat), according to Supreme Resolution N° 027-2026-EF published in the Legal Norms bulletin of the Official Gazette El Peruano on August 6, 2026. The appointment finalizes a leadership change at the tax administration agency, which also involved accepting the resignation of Javier Eduardo Franco Castillo.
Official Appointment Process and Legal Framework
The legal measure formalizing the transition was signed by President Keiko Fujimori Higuchi and Economy and Finance Minister Elmer Cuba Bustinza. Alongside Luna Victoria’s designation, the same supreme resolution accepts the resignation of outgoing superintendent Javier Eduardo Franco Castillo, extending official thanks for his services. According to Article 9 of Law Nº 29816, the Law for the Strengthening of Sunat, the national superintendent is appointed by the President of the Republic with the agreement of the Council of Ministers, acting upon a formal proposal from the Minister of Economy and Finance via a Supreme Resolution.
Did You Know? The legal appointment of the Sunat chief is governed by Article 9 of Law Nº 29816, which mandates a joint agreement by the Council of Ministers following a proposal from the economy and finance minister.
Professional Background of the New Sunat Chief
César Luna Victoria brings an extensive academic and professional background to the role, having earned both his law degree and a master's degree in law from the Pontificia Universidad Católica del Perú (PUCP). His career spans specialized advisory roles, public management, and private, corporate, and tax law practices. Within the public sector, he previously served as minister for the portfolios that today comprise the Ministry of Foreign Trade and Tourism and the Ministry of Production, and he also acted as a member of the Private Investment Promotion Commission (COPRI).
Expected Responsibilities and Future Outlook
As the newly appointed head of Sunat, Luna Victoria will oversee the direction of the country’s customs and tax administration systems. His administration is expected to focus heavily on strengthening institutional management and enforcing compliance with national tax obligations. Beyond tax administration, the broader government executive branch continues to coordinate administrative actions across various sectors, as demonstrated by President Keiko Fujimori Higuchi leading the second session of the Council of Ministers to address actions against the El Niño phenomenon.
Frequently Asked Questions
Who is the new head of Sunat?
César Alfonso Luna Victoria León was appointed as the new superintendent of Sunat by the Executive Branch.
What legal mechanism was used for the appointment?
The appointment was formalized through Supreme Resolution N° 027-2026-EF, published in the Official Gazette El Peruano and signed by President Keiko Fujimori Higuchi and Economy and Finance Minister Elmer Cuba Bustinza.
What are the main responsibilities of the new Sunat chief?
He will direct the country’s tax and customs administration while working to strengthen institutional management and compliance with tax obligations.
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