Tax Update

RESOLUCIÓN DE SUPERINTENDENCIA NACIONAL ADJUNTA DE TRIBUTOS INTERNOS No. 000019-2026-SUNAT/700000 – AMPLIAN FACULTAD DISCRECIONAL PARA NO SANCIONAR INFRACCIONES RELACIONADAS CON LIBROS Y REGISTROS ELECTRÓNICOS

SUNAT extends the application of its discretionary authority in the administration of penalties for infringements related to tax books and records maintained electronically (SIRE). Accordingly, the following is provided:

Tratándose de los sujetos que al periodo diciembre de 2025 se encontraban obligados a utilizar el SIRE:

  • Incluir a dichas infracciones cuando se configuren por los periodos abril y mayo de 2026.
  • To extend the deadline to remedy the generation of records and/or make the corresponding adjustments in SIRE until June 30, 2026.

Vigencia: 01.05.2026

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