{"id":1717,"date":"2025-06-26T16:37:06","date_gmt":"2025-06-26T16:37:06","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1717"},"modified":"2026-03-05T23:56:57","modified_gmt":"2026-03-05T23:56:57","slug":"resolucion-de-superintendencia-no-000026-2025-sunat-700000","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000026-2025-sunat-700000\/","title":{"rendered":"SUNAT SUPERINTENDENCY RESOLUTION No. 000026-2025-SUNAT\/700000"},"content":{"rendered":"<p><strong>EXTEND THE APPLICATION OF DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES FOR INFRINGEMENTS\nRELATED TO THE ISSUANCE OF THE ELECTRONIC WAYBILL<\/strong><\/p>\n<p>By means of National Deputy Superintendency for Internal Taxes Resolution No. 000052-2022-SUNAT\/700000, whose latest\nextension and amendment were established by National Deputy Superintendency for Internal Taxes Resolution No.\n000046-2024-SUNAT\/700000, it was provided that discretionary authority would be applied so as not to impose administrative\npenalties for the infringements set forth in items 5 and 9 of Article 174 of the Tax Code, identified from January 1, 2023\nthrough June 30, 2025, related to the issuance of the Electronic Waybill (GRE).<\/p>\n<p>However, because it has been identified that there are still shippers and carriers that have not completed the implementation of the\nGRE, it has been deemed advisable to extend once again the period during which the discretionary authority referred to in the\npreceding paragraph is applied, with respect to the aforementioned infringements identified from July 1, 2025 through\nJune 30, 2026.<\/p>\n<p>To view the full publication, please click the following link: <a href=\"http:\/\/bit.ly\/4ehJiqw\">http:\/\/bit.ly\/4ehJiqw<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>PRORROGAN LA APLICACI\u00d3N DE LA FACULTAD DISCRECIONAL EN LA ADMINISTRACI\u00d3N DE SANCIONES POR INFRACCIONES RELACIONADAS CON LA EMISI\u00d3N DE LA GU\u00cdA DE REMISI\u00d3N ELECTR\u00d3NICA Mediante Resoluci\u00f3n de Superintendencia Nacional Adjunta [&hellip;]<\/p>\n","protected":false},"author":2,"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],"tags":[],"class_list":["post-1717","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"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. 000026-2025-SUNAT\/700000 - Estudio G\u00e1lvez Risso Zegarra &amp; 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