Tax Update

NATIONAL DEPUTY SUPERINTENDENCY FOR INTERNAL TAXES RESOLUTION No. 000046-2024

SUNAT/700000 – EXTEND AND AMEND THE APPLICATION OF DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES

 

It has been provided to extend SUNAT’s discretionary authority not to impose penalties for infringements related to Electronic Waybills (GRE) through June 30, 2025, given that, based on information obtained from the Tax Administration’s systems, as well as on-site interventions carried out, it has been determined that there are still shippers and carriers that have not completed the implementation of the GRE.

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