{"id":2104,"date":"2025-12-31T15:15:18","date_gmt":"2025-12-31T15:15:18","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2104"},"modified":"2026-03-05T23:48:47","modified_gmt":"2026-03-05T23:48:47","slug":"resolucion-de-superintendencia-n-000392-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000392-2025-sunat\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000392-2025\/SUNAT"},"content":{"rendered":"<p><strong>They have postponed the date from which major taxpayers whose net income exceeds 2,300 UIT must keep their records in SIRE.<\/strong><\/p>\n<p>SUNAT approved Superintendency Resolution No. 000392-2025\/SUNAT, which postpones the date from which certain major taxpayers must keep the Sales and Income Register and the Purchases Register through the Integrated Electronic Records System (SIRE).<\/p>\n<p>The rule provides that major taxpayers designated as of December 31, 2024, whose net income for tax year 2024 exceeds 2,300 UIT must keep these registers through SIRE starting in the June 2026 period, rather than as of January of that year. By contrast, those whose net income does not exceed that threshold remain required to do so as of January 2026.<\/p>\n<p>Likewise, Superintendency Resolutions Nos. 000112-2021\/SUNAT and 000040-2022\/SUNAT are amended in order to align the provisions governing the SIRE obligation and enrollment.<\/p>\n<p><strong>Effective date:<\/strong> January 1, 2026<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/bit.ly\/3MXIFcl\">https:\/\/bit.ly\/3MXIFcl<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Disponen postergar la oportunidad desde la cual deben llevar sus Registros en el SIRE los principales contribuyentes cuyos ingresos netos superen las 2 300 UIT La SUNAT aprob\u00f3 la Resoluci\u00f3n [&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-2104","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 N\u00b0 000392-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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