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- SUPERINTENDENCY RESOLUTION No. 000037-2026/SUNAT – TAXPAYERS ARE ALLOCATED AMONG THE VARIOUS UNITS OF THE PRICOS INTENDANCY, WITH POSSIBLE CHANGES TO AUDIT TEAMS
- Report No. 000010-2026-SUNAT/7T0000: Application of the “Taxpayer Without Operational Capacity” (SSCO) classification in audits of invoices issued prior to the resolution granting such status
- Superintendency Resolution No. 000031-2026/SUNAT
- Vice-Ministerial Resolution No. 004-2026-EF/15.01
- Supreme Decree No. 015-2026-EF
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