{"id":754,"date":"2025-04-19T03:17:08","date_gmt":"2025-04-19T03:17:08","guid":{"rendered":"https:\/\/grzasociados.com\/?p=754"},"modified":"2026-03-05T23:58:30","modified_gmt":"2026-03-05T23:58:30","slug":"resolucion-superintendencia-n-000132-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-superintendencia-n-000132-2025-sunat\/","title":{"rendered":"Superintendency Resolution No. 000132-2025\/SUNAT"},"content":{"rendered":"

THE PUBLICATION IS ORDERED OF THE DRAFT SUPERINTENDENCY RESOLUTION APPROVING THE SPECIFIC PROCEDURE \u201cE-COMMERCE FROM THE TACNA COMMERCIAL ZONE\u201d DESPA-PE.23.02 (VERSION 1), AND ITS STATEMENT OF GROUNDS<\/h1>\n

 <\/p>\n

Through the Regulations of the Law on the Tacna Free Trade Zone and Tacna Commercial Zone (hereinafter, the \u201cRegulations\u201d), it is stated that SUNAT approves the procedures for the entry, exit, and transfer of goods to and from ZOFRATACNA and the Tacna Commercial Zone.<\/p>\n

Likewise, Article 20 of Law No. 27688 (Law on the Tacna Free Trade Zone and Tacna Commercial Zone) authorizes natural persons from the rest of the national territory to purchase goods in the Tacna Commercial Zone through e-commerce, within the amounts, quantities, and volumes established in the aforementioned Regulations.<\/p>\n

However, on 04\/08\/2022, the fifth paragraph of Article 20 of the aforementioned Law was amended, stating that these commercial transactions will not be subject to the General Sales Tax (IGV), the Municipal Promotion Tax (IPM), the Selective Consumption Tax (ISC), nor any other existing or future taxes that levy sales transactions\u2014except for Income Tax (IR). Companies providing express delivery services are responsible for transporting the goods.<\/p>\n

Therefore, through Supreme Decree No. 007-2023-MINCETUR, the Regulations were amended in order to align the provisions with the e-commerce regime regulated by the fifth paragraph of Article 20 of the cited Law.<\/p>\n

Accordingly, this Resolution orders the publication of the draft Superintendency Resolution approving the specific procedure \u201cE-commerce from the Tacna Commercial Zone\u201d DESPA-PE.23.02 (Version 1), together with its statement of grounds, on SUNAT\u2019s digital platform as of 19\/04\/2025. Likewise, for a period of fifteen (15) calendar days, counted from the calendar day following the publication of this Resolution, comments, contributions, or opinions from operators and the general public will be received. These must be sent to the following email address: gsantana@sunat.gob.pe\n; or submitted at SUNAT\u2019s document reception units.\u00a0gsantana@sunat.gob.pe<\/a>; o presentarse en las unidades de recepci\u00f3n documental de la SUNAT.<\/p>\n

To view the full Resolution, please click the following link:\u00a0https:\/\/tinyurl.com\/5ymzdns4<\/a><\/p>","protected":false},"excerpt":{"rendered":"

DISPONEN LA PUBLICACI\u00d3N DEL PROYECTO DE RESOLUCI\u00d3N DE SUPERINTENDENCIA QUE APRUEBA EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cCOMERCIO ELECTR\u00d3NICO DESDE LA ZONA COMERCIAL DE TACNA\u201d DESPA-PE.23.02 (VERSI\u00d3N 1), Y SU EXPOSICI\u00d3N DE MOTIVOS […]<\/p>\n","protected":false},"author":1,"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":[18,19],"tags":[],"class_list":["post-754","post","type-post","status-publish","format-standard","hentry","category-informativo-aduanero","category-todos-informativos"],"yoast_head":"\nResoluci\u00f3n Superintendencia N\u00b0 000132-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra & 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-superintendencia-n-000132-2025-sunat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n Superintendencia N\u00b0 000132-2025\/SUNAT - 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