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SUNAT Expands Discretionary Power in Penalty Application for Electronic Tax Records Infractions

The tax authority issued the RESOLUTION OF THE DEPUTY NATIONAL SUPERINTENDENCE OF INTERNAL TAXES No. 000017-2024-SUNAT/700000, which establishes that those who, being obliged to keep their records in the SIRE, have done so without observing the forms and conditions or have not done so for the periods of April, May, June and July 2024, will not be fined.

It also extends the deadline to correct the records from April 30 to August 31, 2024.

Source Sovos

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