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:
- Violations and periods covered: The non-application of penalties is extended to the violations set forth in paragraphs 2 and 10 of Article 175 of the Tax Code when they occur in the tax periods of: August through December 2026, and January 2027..
- Remediation deadline: It is extended until February 28, 2027the deadline to remedy the generation of the Electronic Sales and Income Register and the Electronic Purchase Register through the Integrated Electronic Records System (SIRE), and/or to make the corresponding adjustments in such system.
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