The obligation to keep the Sales and Income Register and the Purchase Register through the Integrated Electronic Records System (SIRE) is postponed from the June 2026 period to the October 2026 period for major taxpayers who, as of December 31, 2024, are designated as such and whose net income for fiscal year 2024 exceeds 2,300 UIT. The measure seeks to facilitate the implementation of SIRE for these taxpayers, considering the high volume of payment vouchers they handle and the need for a longer period to adapt their systems. Likewise, it exceptionally allows those who had closed their records in the SLE-PLE before the entry into force of the resolution to continue using it until the September 2026 period, provided that they have not generated such records through SIRE.
Vigencia: 01.07.2026
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