She was the first Customs officer to have held the highest leadership position at SUNAT, serving as National Superintendent of Customs and Tax Administration.
With over 25 years of distinguished service, she has held key positions such as Division Head, Manager, Superintendent, Deputy National Superintendent of Customs, and National Superintendent of Customs and Tax Administration.
Throughout her career, she has led significant digital transformation initiatives at SUNAT, implementing advanced technologies to streamline procedures, reduce processing times, and strengthen control mechanisms in international trade. She has also actively promoted tax and customs compliance, highlighting the benefits of formalization and encouraging the use of SUNAT's digital services among entrepreneurs, as well as the Exporting Entrepreneurship Program.
She is an accountant, a graduate of the National University of San Agustín in Arequipa, with a Master's degree in Taxation and Fiscal Policy from the University of Lima and an MBA in International Trade from the University of Lleida, Spain. She also holds a specialization in international taxation from the Inter-American Center of Tax Administrations (CIAT).
She is a professor at the Customs and Tax Institute (IAT) of SUNAT and at prestigious universities. She participated in the 69th WCO Fellowship Program, held in Brussels, Belgium, and South Korea.
Wednesday, 28 January 2026
| Time |
Session |
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15:05
16:00
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Mathieu Guillebaud
Moderator
Ara Shamirzayan
Speaker
Marilú Llerena Aybar
Speaker
Ahmed Osman
Speaker
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