This resolution amends the Graduality Regime Regulations applicable to infringements under the Tax Code, approved by Superintendency Resolution No. 063-2007/SUNAT, regarding the graduality applicable to the fine penalty for committing the infringement classified in item 1 of Article 176 of the Tax Code, in order to:

1. Establish the possibility of accessing greater reductions for tax debtors under the General Income Tax Regime (IR), the MYPE Tax Regime, or the Special Income Tax Regime, whose net income does not exceed 19 UIT in the fiscal year prior to the year to which the return for which they incur the aforementioned infringement relates.
2. egulate the calculation of net income in the case of subjects that are exempt from filing monthly tax returns pursuant to Superintendency Resolution No. 203-2006/SUNAT (which regulates exceptions for filing monthly returns for IGV, IR installment payments, the Special Income Tax Regime, and the New RUS).

The purpose is to encourage compliance with the obligation to file returns that include the determination of the tax liability within the established deadlines, for the subjects indicated above.

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