Summary of U.S. Submission 2010-03 (Peru) In U.S. Submission 2010-03 (Peru), the SINAUT alleges that the employer, the SUNAT, failed to effectively recognize the union’s right to collective bargaining with respect to both economic and non-economic issues. The SUNAT is the executive branch agency of the Peruvian government that oversees both customs and tax administration. The submission suggests that this failure occurred with respect to all three phases of the Peruvian collective bargaining process – direct negotiations, conciliation, and arbitration – and covers both the 2008-2009 and 2010-2011 collective bargaining periods.