The National Superintendence of Customs and Tax Administration (Sunat) expanded the application of the discretionary power to not administratively sanction infractions related to the Integrated Electronic Records System (SIRE), with the purpose of providing greater facilities to taxpayers during the implementation process of said system.
This is provided by the resolution of the Deputy National Superintendency of Internal Taxes No. 000005-2026-Sunat/700000, published today in the official gazette, which establishes that taxpayers who, as of December 2025, are required to use the SIRE, may regularize the generation of their electronic records and make the corresponding adjustments until April 30, 2026, without the application of administrative sanctions for violations. typified in numerals 2 and 10 of article 175 of the Tax Code.
Likewise, for taxpayers who acquire the obligation to use the SIRE As of January 2026, the rule extends the discretionary power to infractions configured in the periods January to May 2026, granting the maximum period for correction to be June 30, 2026.
Within this framework, inductive actions will continue to promote the adequate implementation of the aforementioned system and comply with one of the institutional principles, consisting of providing quality services that understand and satisfy the needs of taxpayers.
For more information about the SIRE and other benefits that Sunat makes available to taxpayers to encourage the formalization and compliance of their tax obligations, you can visit the portal https://cpe.sunat.gob.pe/ or follow us on our official social networks.
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