EXPAND DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES FOR INFRINGEMENTS RELATED TO BOOKS AND RECORDS KEPT ELECTRONICALLY
The application of discretionary authority is expanded in the administration of penalties for infringements related to books and records linked to tax matters kept electronically.
In this context, it has been resolved to expand the provisions of item 2 of the column “Cases for the application of discretionary authority” (no penalty) of the Annex to National Deputy Superintendency for Internal Taxes Resolution No. 000039- 2023-SUNAT/700000, regarding the infringements classified in items 2*(Keeping accounting books, or other books and/or records without observing the form and conditions established in the relevant rules) and 10* (Not recording or entering within the maximum permitted delay periods) of Article 175 of the Tax Code, in order to:
- Include such infringements when they occur for the periods of July, August, September, October, November and December of 2025; and,
- Extend the deadline to remedy the generation of the records and/or make the corresponding adjustments in SIRE through January 31, 2026.
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