{"id":2695,"date":"2026-07-01T14:39:11","date_gmt":"2026-07-01T14:39:11","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2695"},"modified":"2026-07-01T14:39:11","modified_gmt":"2026-07-01T14:39:11","slug":"resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000125-2026\/SUNAT \u2013 POSTPONEMENT OF THE MANDATORY USE OF SIRE FOR MAJOR TAXPAYERS"},"content":{"rendered":"<p>The obligation to keep the Sales and Income Register and the Purchase Register through the Integrated Electronic Records System (SIRE) is postponed from the June 2026 period to the October 2026 period for major taxpayers who, as of December 31, 2024, are designated as such and whose net income for fiscal year 2024 exceeds 2,300 UIT. The measure seeks to facilitate the implementation of SIRE for these taxpayers, considering the high volume of payment vouchers they handle and the need for a longer period to adapt their systems. Likewise, it exceptionally allows those who had closed their records in the SLE-PLE before the entry into force of the resolution to continue using it until the September 2026 period, provided that they have not generated such records through SIRE.<\/p>\n<p>Vigencia: 01.07.2026<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/acortar.link\/7bYeR8\">https:\/\/acortar.link\/7bYeR8<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Se posterga del per\u00edodo junio de 2026 al per\u00edodo octubre de 2026 la obligaci\u00f3n de llevar el Registro de Ventas e Ingresos y el Registro de Compras a trav\u00e9s del [&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-2695","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. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES - 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-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/\" \/>\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 No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"Se posterga del per\u00edodo junio de 2026 al per\u00edodo octubre de 2026 la obligaci\u00f3n de llevar el Registro de Ventas e Ingresos y el Registro de Compras a trav\u00e9s del [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-01T14:39:11+00:00\" \/>\n<meta name=\"author\" content=\"Karina Manco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karina Manco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/\"},\"author\":{\"name\":\"Karina Manco\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663\"},\"headline\":\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES\",\"datePublished\":\"2026-07-01T14:39:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/\"},\"wordCount\":177,\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"articleSection\":[\"Informativo Tributario\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/\",\"url\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/\",\"name\":\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/#website\"},\"datePublished\":\"2026-07-01T14:39:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/grzasociados.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/grzasociados.com\/#website\",\"url\":\"https:\/\/grzasociados.com\/\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/grzasociados.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/grzasociados.com\/#organization\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"url\":\"https:\/\/grzasociados.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"contentUrl\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"width\":386,\"height\":91,\"caption\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\"},\"image\":{\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663\",\"name\":\"Karina Manco\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g\",\"caption\":\"Karina Manco\"},\"url\":\"https:\/\/grzasociados.com\/en\/author\/kmanco_adm\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/","og_locale":"en_US","og_type":"article","og_title":"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","og_description":"Se posterga del per\u00edodo junio de 2026 al per\u00edodo octubre de 2026 la obligaci\u00f3n de llevar el Registro de Ventas e Ingresos y el Registro de Compras a trav\u00e9s del [&hellip;]","og_url":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/","og_site_name":"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","article_published_time":"2026-07-01T14:39:11+00:00","author":"Karina Manco","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Karina Manco","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/#article","isPartOf":{"@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/"},"author":{"name":"Karina Manco","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663"},"headline":"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES","datePublished":"2026-07-01T14:39:11+00:00","mainEntityOfPage":{"@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/"},"wordCount":177,"publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"articleSection":["Informativo Tributario"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/","url":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/","name":"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","isPartOf":{"@id":"https:\/\/grzasociados.com\/#website"},"datePublished":"2026-07-01T14:39:11+00:00","breadcrumb":{"@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-no-000125-2026-sunat-postergan-ingreso-al-sire-a-principales-contribuyentes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/grzasociados.com\/"},{"@type":"ListItem","position":2,"name":"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000125-2026\/SUNAT \u2013 POSTERGAN INGRESO AL SIRE A PRINCIPALES CONTRIBUYENTES"}]},{"@type":"WebSite","@id":"https:\/\/grzasociados.com\/#website","url":"https:\/\/grzasociados.com\/","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","description":"","publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/grzasociados.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/grzasociados.com\/#organization","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","url":"https:\/\/grzasociados.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/","url":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","contentUrl":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","width":386,"height":91,"caption":"Estudio G\u00e1lvez Risso Zegarra & Asociados"},"image":{"@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663","name":"Karina Manco","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g","caption":"Karina Manco"},"url":"https:\/\/grzasociados.com\/en\/author\/kmanco_adm\/"}]}},"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"Karina Manco","author_link":"https:\/\/grzasociados.com\/en\/author\/kmanco_adm\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/grzasociados.com\/en\/category\/informativo-tributario\/\" rel=\"category tag\">Informativo Tributario<\/a>","rttpg_excerpt":"Se posterga del per\u00edodo junio de 2026 al per\u00edodo octubre de 2026 la obligaci\u00f3n de llevar el Registro de Ventas e Ingresos y el Registro de Compras a trav\u00e9s del [&hellip;]","_links":{"self":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/2695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/comments?post=2695"}],"version-history":[{"count":1,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/2695\/revisions"}],"predecessor-version":[{"id":2696,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/2695\/revisions\/2696"}],"wp:attachment":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/media?parent=2695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/categories?post=2695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/tags?post=2695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}