DISCRETIONARY AUTHORITY IS EXTENDED TO WAIVE PENALTIES FOR INFRINGEMENTS RELATED TO ELECTRONIC BOOKS AND RECORDS
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:
With respect to taxpayers who, as of the December 2025 period, are required to use SIRE:
- To include such infringements when they occur in the January, February, and March 2026 periods.
- To extend the deadline to remedy the generation of records and/or make the corresponding adjustments in SIRE until April 30, 2026.
With respect to taxpayers who, as of the January 2026 period, are required to use SIRE:
- To include such infringements when they occur in the January, February, March, April, and May 2026 periods.
- To extend the deadline to remedy the generation of records and/or make the corresponding adjustments in SIRE until June 30, 2026.
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