The National Superintendency of Tax Administration is, according to its creation law, Law No. 24 829 and its General Law approved by Legislative Decree No. 501, a public institution decentralized Sector Economics and Finance, endowed with legal personality of public law, property own economic autonomy, administrative, functional, technical and financial, by virtue of the provisions of Supreme Decree 061-2002 -PCM, issued pursuant to the provisions of paragraph 13.1 of Article 13 of Law No. 27 658, has absorbed the National Superintendency of Customs, assuming the functions, powers and duties as by law, due to this entity.