Law No. 32412 established control and oversight measures for the distribution, transportation, and commercialization of chemical inputs that may be used in mining activities and illegal mining, including hydrocarbons.\n\nIt also provided that users of chemical inputs must maintain records of their transactions and report to SUNAT any losses, spills, surpluses, write-offs, thefts, and other related events. SUNAT was also authorized to establish the manner, deadlines, and conditions for recording and submitting such information.<\/p>\n
With respect to the application of these provisions, Superintendency Resolution No. 000135-2026\/SUNAT established the rules governing the recording of transactions and the submission of information related to chemical inputs subject to control and oversight.<\/p>\n
Accordingly, considering the volume of transactions carried out by hydrocarbon users, SUNAT determined that the adaptation period initially established, from July 20 to September 1, 2026, was insufficient to ensure proper compliance with the new obligations.<\/p>\n
Therefore, the effective date of Resolution No. 000135-2026\/SUNAT has been amended. Its application remains effective as of September 1, 2026, for users of mercury, potassium cyanide, and sodium cyanide, while for hydrocarbon users it has been postponed until February 1, 2027.\n\nIn addition, the provisions relating to the recording of the initial inventory and the submission of the monthly consolidated report have been adjusted accordingly.<\/p>\n
Accordingly, Superintendency Resolution No. 000170-2026\/SUNAT postpones, until February 1, 2027, the application of Superintendency Resolution No. 000135-2026\/SUNAT with respect to hydrocarbon users, in order to facilitate their adaptation to and compliance with the new obligations concerning the recording and submission of information.<\/p>\n