This research was carried out to study the behavior of tax refunds from the Loreto Regional Intendancy - SUNAT, in the time period from 2019 to 2023, which are of the type: ex officio refund, export refund, donations, overpayment or undue payment, IGV perception regime, unapplied withholding regime, tax refund and others. This non-experimental quantitative study concludes that the year 2019 concentrated 49.96% of the tax refunds made by the Loreto Regional Intendancy - SUNAT, during the period 2019 to 2023, with a total of S/ 103,340,422 million, which represented a decrease of 13.82% compared to the year 2018, where the refund was S/ 119,909,136 million; closing the analysis period with S/ 19,429,463 million in the year 2023. Likewise, the "Tax Refund" was the type of refund that predominated during the five-year period of analysis, having the highest record amounting to S/ 119,715,237 ...