AMEND THE RULE REGULATING THE CLASSIFICATION OF SUBJECTS REQUIRED TO COMPLY WITH OBLIGATIONS ADMINISTERED AND/OR COLLECTED BY SUNAT BASED ON A COMPLIANCE PROFILE

It has been decided to amend the Regulations of Legislative Decree No. 1535, which regulate the classification of subjects required to comply with obligations administered and/or collected by SUNAT based on a compliance profile, as well as the effects of such classification, applicable to subjects generating third-category income, in order to increase to eight (8) the number of pilot classifications.

The purpose is to grant subjects generating third-category income additional time to become familiar with the variables used to assign the compliance profile and the effects of such classification, and to grant SUNAT additional time to collect and process observations, suggestions, recommendations, and issues raised by the subjects to whom the pilot classification applies; to make the necessary adjustments for the internal management of procedures and IT systems associated with profile assignment; and to implement the facilities and limitations derived from such classification, carrying out training and outreach actions that encourage those subjects to improve their classification.

It is clarified that pilot classifications are for informational purposes only and have no legal effects.

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