Resolution (Resolución de Superintendencia N.° 000063-2024/SUNAT) issued by the National Superintendent of Customs and Tax Administration of Peru (SUNAT). The main purpose of this resolution is to postpone the implementation date of the Integrated Electronic Registry System (SIRE) for certain taxpayers 12.
Key points:
- The resolution postpones the mandatory use of SIRE from April 2024 to August 2024 for a specific group of taxpayers.
- This postponement applies to taxpayers who are required to keep Sales and Income Registers and Purchase Registers according to the General Sales Tax and Selective Consumption Tax Law.
- The delay is due to the need for additional time for implementation, particularly for taxpayers who use the SIRE client application or the API SUNAT web service.
- The resolution modifies previous regulations, including Resolution N.° 000112-2021/SUNAT and Resolution N.° 000040-2022/SUNAT.
- The document outlines changes to the dates when different groups of taxpayers are required to start using SIRE, including those who acquired the obligation to keep records in the SLE-PLE or SLE-Portal systems during specific periods.
- The resolution aims to facilitate the implementation of SIRE for the affected taxpayers.
- It also modifies the rules for voluntary affiliation to SIRE for certain periods.
- The resolution takes effect on the day following its publication.
This postponement reflects SUNAT’s recognition of the challenges faced by taxpayers in implementing the new electronic registry system and provides additional time for preparation and adaptation to the SIRE platform.
Source gob.pe
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
