{"id":938,"date":"2024-12-31T20:17:00","date_gmt":"2024-12-31T20:17:00","guid":{"rendered":"https:\/\/grzasociados.com\/?p=938"},"modified":"2026-03-06T00:00:31","modified_gmt":"2026-03-06T00:00:31","slug":"resolucion-de-superintendencia-no-000300-2024-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000300-2024-sunat\/","title":{"rendered":"SUNAT SUPERINTENDENCY RESOLUTION No. 000300-2024\/SUNAT"},"content":{"rendered":"<header class=\"entry-header\">\n<h1 class=\"entry-title\">INCORPORATE PROVISIONS ON THE TAX DEBT TO BE SECURED BY THE TAX DEBTOR AND THE CHARACTERISTICS OF THE GUARANTEES UNDER THE INSTALLMENT PAYMENT MODALITY<\/h1>\n<\/header>\n<p>&nbsp;<\/p>\n<p>The purpose of this rule is to provide the tax debtor with certainty regarding the amount of tax debt to be secured and its updates, as well as the characteristics of the guarantees that must be provided in a procedure for SUNAT\u2019s ex officio special installment payment arrangement, under the installment payment modality that SUNAT may carry out.<\/p>\n<p>To view the full publication, please click the following link:\u00a0<a href=\"https:\/\/lnkd.in\/e7v6NzeK\">https:\/\/lnkd.in\/e7v6NzeK<\/a><\/p>\n<div class=\"entry-content\"><\/div>","protected":false},"excerpt":{"rendered":"<p>INCORPORAN DISPOSICIONES SOBRE LA DEUDA TRIBUTARIA QUE EL DEUDOR DEBE GARANTIZAR Y LAS CARACTER\u00cdSTICAS DE LAS GARANT\u00cdAS EN LA MODALIDAD DE PAGO FRACCIONADO &nbsp; La finalidad de la presente norma [&hellip;]<\/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":[16,19],"tags":[],"class_list":["post-938","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario","category-todos-informativos"],"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. 000300-2024\/SUNAT - 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-000300-2024-sunat\/\" \/>\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. 000300-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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