{
  "version": 1,
  "title": "Peru enforceable collection debts",
  "description": "A published debt observation grouped by legal-entity taxpayer.",
  "publisher": "SUNAT, Peru",
  "homepage": "https://www.sunat.gob.pe/padronesnotificaciones/deudaExigibleControlDeuda/pgdt-Deuda.xlsm",
  "coverage": "Legal-entity RUCs in the published enforceable-debt list.",
  "record": "A published debt observation grouped by legal-entity taxpayer.",
  "identifier": "Lookup by ruc as a string, preserving leading zeros. Accepted syntax and normalization are defined by the contract below.",
  "license": {
    "status": "not_verified",
    "name": "No source-specific reuse license verified in this contract."
  },
  "limitations": [
    "Amounts are rounded integer PEN values; no listed debt is not a tax-clearance certificate."
  ],
  "fields": {
    "name": {
      "description": "Published entity name.",
      "meaning": "text"
    },
    "commercial_name": {
      "description": "Published trade name; may be absent.",
      "meaning": "text"
    },
    "dependency": {
      "description": "SUNAT office responsible for the published collection case.",
      "meaning": "text"
    },
    "amount": {
      "description": "Published enforceable debt amount, rounded to integer PEN.",
      "meaning": "amount",
      "unit": "PEN"
    },
    "rep_count": {
      "description": "Published number of legal representatives; Sin información means unavailable.",
      "meaning": "quantity",
      "unit": "representatives"
    }
  },
  "evidence": [
    "docs/sources/pe-sunat-coactiva.md",
    "src/imports/pe-sunat-coactiva.ts"
  ],
  "source": "pe-sunat-coactiva",
  "country": "pe",
  "kind": "entity",
  "served": true,
  "schedule": "weekly",
  "cardinality": "one",
  "identifier_name": "ruc",
  "identifier_pattern": "^\\d{11}$",
  "normalization": null,
  "observation_field": null,
  "vocabularies": {},
  "allowed_values": {},
  "attribution": "Source: SUNAT, Peru. https://www.sunat.gob.pe/padronesnotificaciones/deudaExigibleControlDeuda/pgdt-Deuda.xlsm.",
  "fingerprint": "becda00959fde250e13f42127638f03adeb84c8152e75c08a49400fdae8508f0"
}