{"id":1684,"date":"2025-05-30T16:59:44","date_gmt":"2025-05-30T16:59:44","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1684"},"modified":"2026-03-05T23:57:30","modified_gmt":"2026-03-05T23:57:30","slug":"resolucion-de-superintendencia-no-000176-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000176-2025-sunat\/","title":{"rendered":"SUNAT SUPERINTENDENCY RESOLUTION No. 000176-2025\/SUNAT"},"content":{"rendered":"<h1 class=\"entry-title\">PROVIDE FOR MATTERS RELATED TO THE NEW TERMINAL OF JORGE CH\u00c1VEZ AIRPORT<\/h1>\n<p>As is known, the IGV Law regulates the refund of that tax levied on the sale of goods purchased by nonresident foreign individuals who enter the country as tourists, to be taken abroad upon their return to their country by air or sea, provided that the tourist transports the goods, complies with the requirements established in the applicable regulations, and departs the country through one of the mandatory control points.<\/p>\n<p>Within the framework of that procedure, this rule is intended to indicate the specific location of the authorized control checkpoint at the new terminal of Jorge Ch\u00e1vez International Airport and the date on which it will be operational.<\/p>\n<p>In this regard, it is provided that the authorized control checkpoint at the above-mentioned international air terminal will be located in the pre-boarding control area on the third floor of Jorge Ch\u00e1vez International Airport<\/p>\n<p>This authorized control checkpoint will be operational as of June 1, 2025.<\/p>\n<p>To view the full publication, please click the following link:\u00a0<a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fbit.ly%2F4kfFBUv&amp;data=05%7C02%7Cacachay%40grzasociados.com%7C08e93d5c0908402297a608dd9f8c5305%7Cf48f800d7cee4640a1c7da3e00a55ec4%7C0%7C0%7C638842147258560892%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=uaq4NdIPFHwLfeHK%2FHC6kJXj2%2BF654TfSyUNexsIHLc%3D&amp;reserved=0\">https:\/\/bit.ly\/4kfFBUv<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>DISPONEN ASPECTOS RELACIONADOS AL NUEVO TERMINAL DEL AEROPUERTO JORGE CH\u00c1VEZ Como se sabe, la Ley del IGV regula la devoluci\u00f3n dicho Impuesto que grave la venta de bienes adquiridos por [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16,19],"tags":[],"class_list":["post-1684","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario","category-todos-informativos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000176-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000176-2025-sunat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000176-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"DISPONEN ASPECTOS RELACIONADOS AL NUEVO TERMINAL DEL AEROPUERTO JORGE CH\u00c1VEZ Como se sabe, la Ley del IGV regula la devoluci\u00f3n dicho Impuesto que grave la venta de bienes adquiridos por [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000176-2025-sunat\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-30T16:59:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-05T23:57:30+00:00\" \/>\n<meta name=\"author\" content=\"jcruz@grzasociados.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jcruz@grzasociados.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000176-2025-sunat\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000176-2025-sunat\/\"},\"author\":{\"name\":\"jcruz@grzasociados.com\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7\"},\"headline\":\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000176-2025\/SUNAT\",\"datePublished\":\"2025-05-30T16:59:44+00:00\",\"dateModified\":\"2026-03-05T23:57:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000176-2025-sunat\/\"},\"wordCount\":211,\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"articleSection\":[\"Informativo Tributario\",\"Informativos\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000176-2025-sunat\/\",\"url\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000176-2025-sunat\/\",\"name\":\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000176-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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