Keiko Fujimori appoints César Luna Victoria to lead Sunat

President Keiko Sofía Fujimori Higuchi appointed César Alfonso Luna Victoria León as National Superintendent of Customs and Tax Administration (SUNAT) for a period of five years, effective October 1, 2026. The decision is contained in Supreme Resolution No. 038-2026-EF, published on Wednesday, September 30, 2026, in the Official Gazette El Peruano (Year XLIII, No. 19550, page 19), with the approving vote of the Council of Ministers and the endorsement of the Minister of Economy and Finance, Elmer Rafael Cuba Bustinza.

Article 9 of Law No. 29816, the SUNAT Strengthening Law, establishes that the National Superintendent is appointed by the President of the Republic, by agreement of the Council of Ministers and upon the proposal of the Minister of Economy and Finance, via Supreme Resolution, for a period of five (5) years. The regulation was issued in accordance with Law No. 31419, which guarantees suitability in the access to and exercise of public functions for officials of free appointment and removal, and its regulation approved by Supreme Decree No. 053-2022-PCM, as well as Law No. 29158, the Organic Law of the Executive Branch, and Law No. 27594.

The appointment renews the mandate of Luna Victoria León, who was already serving in the position. Through Supreme Resolution No. 027-2026-EF, published in El Peruano on August 6, 2026, he was appointed until the conclusion of the period granted by Supreme Resolution No. 018-2021-EF, published on October 1, 2021, whose five-year term concludes on September 30, 2026.

A continuity formalized by supreme resolution

The instrument consists of two articles: the first appoints César Alfonso Luna Victoria León as National Superintendent of Customs and Tax Administration starting October 1, 2026; the second specifies that the resolution is endorsed by the Minister of Economy and Finance. The document was signed in Lima on September 29, 2026, by President Keiko Sofía Fujimori Higuchi and Minister Elmer Rafael Cuba Bustinza.

The appointment occurs in the final stretch of the 2026 fiscal year and days before the regional and municipal elections of October 4, 2026, elections whose national supervision is funded by the public budget through transfers of items approved in the same edition of the bulletin.

Management and institutional team

During September 2026, Luna Victoria León signed superintendency resolutions as head of SUNAT, including:

Superintendency Resolution No. 000175-2026/SUNAT (August 31, 2026), which appointed Manuel Helarf Velarde Carpio to the trust position of Advisor IV of the National Superintendency.
Superintendency Resolution No. 000181-2026/SUNAT (September 17, 2026), which authorized the trip of Marilú Haydeé Llerena Aybar, Deputy National Superintendent of Customs, to Nuevo Laredo, United Mexican States, for the XLVI Annual Meeting of National Customs Directors of COMALEP.

The institution’s senior staff consists of:

Marilú Haydeé Llerena Aybar, Deputy National Superintendent of Customs.
Ricardo Arturo Toma Oyama, Deputy National Superintendent of Internal Taxes.
Pedro Eduardo Zavaleta Montoya, Deputy National Superintendent of Administration and Finance.

Scope of the position

SUNAT is the entity responsible for administering the country’s internal and customs taxes, with the status of a specialized technical body attached to the Ministry of Economy and Finance. Its Regulations of Organization and Functions, approved by Supreme Decree No. 040-2023-EF, grants the National Superintendent, among other powers, the authority to appoint, remove, or dismiss persons occupying trust positions.

With this appointment, the tax and customs leadership of the country is defined for the next five years, in a period that combines the supervision of regional and municipal elections with the trade facilitation and fight against transnational crime agenda that the institution promotes in international forums.

Source: Official Gazette El Peruano, Year XLIII, No. 19550, Wednesday, September 30, 2026, Legal Norms section, page 19 (official reference: R.S. No. 038-2026-EF).