{"id":944,"date":"2024-12-30T20:19:44","date_gmt":"2024-12-30T20:19:44","guid":{"rendered":"https:\/\/grzasociados.com\/?p=944"},"modified":"2026-03-06T00:00:35","modified_gmt":"2026-03-06T00:00:35","slug":"resolucion-de-superintendencia-no-000302-2024","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000302-2024\/","title":{"rendered":"SUNAT SUPERINTENDENCY RESOLUTION No. 000302-2024"},"content":{"rendered":"
\n

APPROVE PROVISIONS FOR THE IMPLEMENTATION OF LEGISLATIVE DECREE No. 1532 AND AMEND THE PAYMENT VOUCHER REGULATIONS<\/h1>\n<\/header>\n

 <\/p>\n

As is known, Legislative Decree No. 1532 regulated the procedure for attributing the status of a subject without operational capacity (SSCO) and, among other matters, provided that SUNAT must publish on its website and in Peru\u2019s Official Gazette El Peruano the list of SSCOs whose resolutions attributing such status have become final, as well as the list of sole proprietorship limited liability companies (EIRL), business collaboration agreements, and companies whose owners, contracting parties, or partners are SSCOs.<\/p>\n

Likewise, the aforementioned decree set out various aspects to be established by SUNAT through a superintendency resolution, including: the deregistration of the series of physical payment vouchers and physical supporting documents of the subjects included in those publications; the electronic issuance of sales receipts and electronic debit and credit notes linked to transactions that such subjects may carry out; the manner in which the tax debtor may file a request for review of payment vouchers and supporting documents granted by an SSCO; and the manner in which EIRLs, business collaboration agreements, or companies included in the published list may request exclusion from such list and the lifting of restrictions<\/p>\n

In line with this, this rule approves the provisions for implementing the effects of the publications made by SUNAT under Legislative Decree No. 1532, as well as for filing the above-mentioned review and exclusion requests, and it introduces various amendments to the payment voucher regulations.<\/p>\n

To view the full publication, please click the following link:\u00a0https:\/\/lnkd.in\/eNBRk_qW<\/a><\/p>\n

<\/div>","protected":false},"excerpt":{"rendered":"

APRUEBAN DISPOSICIONES PARA LA IMPLEMENTACI\u00d3N DEL DECRETO LEGISLATIVO No. 1532 Y SE MODIFICA LA NORMATIVA DE COMPROBANTES DE PAGO   Como es de conocimiento, el Decreto Legislativo No. 1532 regul\u00f3 […]<\/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-944","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario","category-todos-informativos"],"yoast_head":"\nRESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000302-2024 - 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-de-superintendencia-no-000302-2024\/\" \/>\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. 000302-2024 - 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