{"id":2224,"date":"2026-01-30T23:18:42","date_gmt":"2026-01-30T23:18:42","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2224"},"modified":"2026-03-05T23:44:47","modified_gmt":"2026-03-05T23:44:47","slug":"resolucion-de-superintendencia-nacional-adjunta-de-tributos-internos-no-000005-2026-sunat-700000","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-nacional-adjunta-de-tributos-internos-no-000005-2026-sunat-700000\/","title":{"rendered":"Deputy National Superintendency Resolution for Internal Taxes No. 000005-2026-SUNAT\/700000"},"content":{"rendered":"<p><strong>DISCRETIONARY AUTHORITY IS EXTENDED TO WAIVE PENALTIES FOR INFRINGEMENTS RELATED TO ELECTRONIC BOOKS AND RECORDS<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 9.0pt; font-family: 'Tahoma',sans-serif; color: black;\">SUNAT extends the application of its discretionary authority in the administration of penalties for infringements related to tax books and records maintained electronically (SIRE). Accordingly, the following is provided:<\/span><\/h2>\n<p>With respect to taxpayers who, as of the December 2025 period, are required to use SIRE:<\/p>\n<ul>\n<li>To include such infringements when they occur in the January, February, and March 2026 periods.<\/li>\n<li>To extend the deadline to remedy the generation of records and\/or make the corresponding adjustments in SIRE until April 30, 2026.<\/li>\n<\/ul>\n<p>With respect to taxpayers who, as of the January 2026 period, are required to use SIRE:<\/p>\n<ul>\n<li>To include such infringements when they occur in the January, February, March, April, and May 2026 periods.<\/li>\n<li>To extend the deadline to remedy the generation of records and\/or make the corresponding adjustments in SIRE until June 30, 2026.<\/li>\n<\/ul>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/goo.su\/aQc2h\">https:\/\/goo.su\/aQc2h<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>AMPLIAN FACULTAD DISCRECIONAL PARA NO SANCIONAR INFRACCIONES RELACIONADAS CON LIBROS Y REGISTROS ELECTR\u00d3NICOS SUNAT ampl\u00eda la aplicaci\u00f3n de la facultad discrecional en la administraci\u00f3n de sanciones por infracciones relacionadas a [&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-2224","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 NACIONAL ADJUNTA DE TRIBUTOS INTERNOS No. 000005-2026-SUNAT\/700000 - 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-nacional-adjunta-de-tributos-internos-no-000005-2026-sunat-700000\/\" \/>\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 NACIONAL ADJUNTA DE TRIBUTOS INTERNOS No. 000005-2026-SUNAT\/700000 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"AMPLIAN FACULTAD DISCRECIONAL PARA NO SANCIONAR INFRACCIONES RELACIONADAS CON LIBROS Y REGISTROS ELECTR\u00d3NICOS SUNAT ampl\u00eda la aplicaci\u00f3n de la facultad discrecional en la administraci\u00f3n de sanciones por infracciones relacionadas a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-nacional-adjunta-de-tributos-internos-no-000005-2026-sunat-700000\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; 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