# Peru enforceable collection debts

## Source
- **URL**: https://www.sunat.gob.pe/padronesnotificaciones/deudaExigibleControlDeuda/pgdt-Deuda.xlsm
- **Institution**: SUNAT, Peru
- **Data**: A published debt observation grouped by legal-entity taxpayer.
- **Coverage**: Legal-entity RUCs in the published enforceable-debt list.

## How it works
A published debt observation grouped by legal-entity taxpayer.

Lookup by ruc as a string, preserving leading zeros. Accepted syntax and normalization are defined by the contract below.
Pattern: `^\d{11}$`. Normalization: `none declared`.

Cardinality: one. Update schedule: weekly.
Import time is not government observation time. No record observation field is declared; do not substitute incorporation or registration dates.

## Fields
| Field | Transport type | Meaning | Unit / format | Empty values |
|---|---|---|---|---|
| name | string | Published entity name. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| commercial_name | string | Published trade name; may be absent. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| dependency | string | SUNAT office responsible for the published collection case. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| amount | string | Published enforceable debt amount, rounded to integer PEN. | PEN | Not supplied. Do not interpret as zero or a negative finding. |
| rep_count | string | Published number of legal representatives; Sin información means unavailable. | representatives | Not supplied. Do not interpret as zero or a negative finding. |

## Known issues
- Amounts are rounded integer PEN values; no listed debt is not a tax-clearance certificate.
- Missing records do not establish clearance. Unavailable sources must be reported separately.

## Attribution and reuse
Source: SUNAT, Peru. https://www.sunat.gob.pe/padronesnotificaciones/deudaExigibleControlDeuda/pgdt-Deuda.xlsm.
License: No source-specific reuse license verified in this contract. (not_verified). No reuse license verified; public access does not establish unrestricted reuse rights.

## Value domains



## Contract
- Contract fingerprint: `becda00959fde250e13f42127638f03adeb84c8152e75c08a49400fdae8508f0`.
- Schemas and example requests: https://latinfo.dev/reference/openapi.json
- Live availability and freshness: https://api.latinfo.dev/sources