Legal basis: Resolution of Superintendence N°000003-2025-SUNAT/700000
Date of publication Official gazette el peruano: January 31, 2025
SUNAT has decided to broaden the assumptions for the application of the discretionary power to NOT penalize the infractions typified in paragraphs 2 and 10 of article 175 of the Tax Code as follows:
v Numeral 2 of Article 175 of the Tax Code (Keeping books and/or records without observing the established form and conditions):
No fine penalty will be issued with respect to the following subjects:
- Obliged to keep the Electronic Sales and Income Record (hereinafter, "RVIE"), through SIRE, from November 2021 to June 2025, including the case in which the SLE-PLE or SLE-Portal has not been closed.
- Affiliates voluntarily or who have acquired the obligation to keep the Electronic Purchase Register (hereinafter, "RCE") and the RVIE from July 2023 to June 2025.
Provided that they had generated their RVIE and RCE through the SIRE until July 31, 2025.
v Numeral 10 of Article 175 of the Tax Code (Failure to record or write down certain transactions within the maximum delay periods):
No fine penalty will be issued with respect to the following subjects:
- Obliged to keep the RVIE. through SIRE, from November 2021 to June 2025.
- Voluntary affiliates or those who have acquired the obligation to keep the RVIE and RCE from July 2023 to June 2025.
Provided that they have generated the registration and/or made the corresponding adjustment in the SIRE for the referred periods, until July 31, 2025.
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