- Resolution N. 000173-2024/SUNAT modifies Resolution N. 210-2004/SUNAT to regulate the virtual medium for the registration of non-domiciled subjects designated as withholding or perception agents for the Value Added Tax (IGV).
- Non-domiciled subjects providing digital services or selling intangible goods online are designated as withholding or perception agents for the IGV and must register in the Unique Taxpayer Registry (RUC).
- The resolution allows non-domiciled subjects to register and update their information in the RUC through virtual means.
- The purpose of the resolution is to facilitate the registration process for non-domiciled subjects designated as withholding or perception agents for the IGV.
Source: sunat.gob.pe
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
