EXTEND THE APPLICATION OF DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES FOR INFRINGEMENTS RELATED TO THE ISSUANCE OF THE ELECTRONIC WAYBILL
By means of National Deputy Superintendency for Internal Taxes Resolution No. 000052-2022-SUNAT/700000, whose latest extension and amendment were established by National Deputy Superintendency for Internal Taxes Resolution No. 000046-2024-SUNAT/700000, it was provided that discretionary authority would be applied so as not to impose administrative penalties for the infringements set forth in items 5 and 9 of Article 174 of the Tax Code, identified from January 1, 2023 through June 30, 2025, related to the issuance of the Electronic Waybill (GRE).
However, because it has been identified that there are still shippers and carriers that have not completed the implementation of the GRE, it has been deemed advisable to extend once again the period during which the discretionary authority referred to in the preceding paragraph is applied, with respect to the aforementioned infringements identified from July 1, 2025 through June 30, 2026.
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