{"id":1693,"date":"2025-05-30T17:05:28","date_gmt":"2025-05-30T17:05:28","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1693"},"modified":"2026-03-05T23:57:22","modified_gmt":"2026-03-05T23:57:22","slug":"resolucion-de-superintendencia-n-000172-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000172-2025-sunat\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000172-2025\/SUNAT"},"content":{"rendered":"<h1 class=\"entry-title\">Publication ordered of the draft resolution approving the specific procedure \u201cVAT (IGV) and Municipal Promotion Tax (IPM) exemption on the importation of goods for consumption in the Amazon \u2014 Law No. 27037\u201d DESPA-PE.01.15 (Version 3), on SUNAT\u2019s digital site<\/h1>\n<p>Through Superintendency Resolution No. 000107-2021\/SUNAT, the specific procedure \u201cVAT (IGV) and Municipal Promotion Tax (IPM) exemption on the importation of goods for consumption in the Amazon \u2014 Law No. 27037\u201d DESPA-PE.01.15 (Version 2) was approved. This procedure establishes guidelines for the customs clearance of goods destined for the import-for-consumption regime that qualify for the exemption benefit from the General Sales Tax (IGV) and the Municipal Promotion Tax, as established in the Law for the Promotion of Investment in the Amazon.<\/p>\n<p>By Supreme Decree No. 198-2024-EF, Article 18 of the Regulations on Tax Provisions of the Law for the Promotion of Investment in the Amazon (approved by Supreme Decree No. 103-99-EF) was amended, providing that the customs intendancy with jurisdiction over the Port of Chancay may assign numbers to customs declarations for the import-for-consumption of goods destined for the Amazon.<\/p>\n<p>Likewise, by the same Supreme Decree, subsection (f) of Article 1 of Supreme Decree No. 029-2001-EF was amended in order to include the customs intendancy whose jurisdiction includes the Port of Chancay as the receiving authority for the bank or financial guarantee letter submitted by the importer to secure payment of taxes on the importation of goods intended for consumption in the Amazon, or within the territory covered by the Peru\u2013Colombia Customs Cooperation Agreement.<\/p>\n<p>Accordingly, this Resolution orders the publication of the draft Superintendency Resolution approving the specific procedure \u201cVAT (IGV) and Municipal Promotion Tax (IPM) exemption on the importation of goods for consumption in the Amazon \u2014 Law No. 27037\u201d DESPA-PE.01.15 (Version 3), so that, within 15 calendar days starting on the calendar day following its publication, comments, contributions, or opinions may be received from operators and the general public. These may be sent to the following email address: DPIngreso@sunat.gob.pe\n, or submitted to SUNAT\u2019s document-receipt units.\u00a0<a href=\"mailto:DPIngreso@sunat.gob.pe\">DPIngreso@sunat.gob.pe<\/a>, o presentarlos en las unidades de recepci\u00f3n documental de la SUNAT.<\/p>\n<p>To view the full Resolution, please click the following link:\u00a0<a href=\"https:\/\/tinyurl.com\/yc8m8ej6\">https:\/\/tinyurl.com\/yc8m8ej6<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>DISPONEN PUBLICACI\u00d3N DEL PROYECTO DE RESOLUCI\u00d3N QUE APRUEBA EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cEXONERACI\u00d3N DEL IGV E IPM A LA IMPORTACI\u00d3N DE BIENES PARA EL CONSUMO EN LA AMAZON\u00cdA \u2013 LEY N\u00b0 [&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":[18,19],"tags":[],"class_list":["post-1693","post","type-post","status-publish","format-standard","hentry","category-informativo-aduanero","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\u00f3n de Superintendencia N\u00b0 000172-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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