{"id":2683,"date":"2026-06-30T17:10:34","date_gmt":"2026-06-30T17:10:34","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2683"},"modified":"2026-06-30T17:10:34","modified_gmt":"2026-06-30T17:10:34","slug":"resolucion-de-superintendencia-no-000032-2026-sunat-700000-prorroga-de-discrecionalidad-en-aplicacion-de-multas-vinculadas-al-sire","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000032-2026-sunat-700000-prorroga-de-discrecionalidad-en-aplicacion-de-multas-vinculadas-al-sire\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000032-2026-SUNAT\/700000 \u2013 EXTENSION OF DISCRETIONARY AUTHORITY IN THE APPLICATION OF FINES RELATED TO SIRE"},"content":{"rendered":"<p>The application of SUNAT\u2019s discretionary authority is extended to refrain from sanctioning certain violations related to books and records kept electronically through SIRE, specifically with respect to the Electronic Sales and Income Register and the Electronic Purchase Register.<\/p>\n<p>The measure applies to violations incurred during the June and July 2026 periods, granting obligated taxpayers an additional term to correct the generation of their records and\/or make the corresponding adjustments until August 31, 2026.<\/p>\n<p>Through this measure, SUNAT seeks to facilitate taxpayers\u2019 progressive adaptation to the mandatory use of SIRE and to promote compliance with their tax obligations without applying sanctions during said adjustment period.<\/p>\n<p>Effective date: 29.06.2026<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/acortar.link\/h8i0GF\">https:\/\/acortar.link\/h8i0GF<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Se ampl\u00eda la aplicaci\u00f3n de la facultad discrecional de SUNAT para no sancionar determinadas infracciones vinculadas con los libros y registros llevados de manera electr\u00f3nica a trav\u00e9s del SIRE, espec\u00edficamente [&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-2683","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. 000032-2026-SUNAT\/700000 - PR\u00d3RROGA DE DISCRECIONALIDAD EN APLICACI\u00d3N DE MULTAS VINCULADAS AL SIRE - Estudio G\u00e1lvez Risso Zegarra &amp; 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