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:
Tratándose de los sujetos que al periodo diciembre de 2025 se encontraban obligados a utilizar el SIRE:
- Incluir a dichas infracciones cuando se configuren por los periodos abril y mayo de 2026.
- To extend the deadline to remedy the generation of records and/or make the corresponding adjustments in SIRE until June 30, 2026.
Vigencia: 01.05.2026
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