The National Superintendency of Customs and Tax Administration (SUNAT) has expanded its discretionary power to exempt from sanctions taxpayers who do not issue the Electronic Remittance Guide (GRE) Sender and/or Carrier.
This measure, made official through Resolution No. 000046-2024-SUNAT/700000 published in the official gazette, seeks to facilitate tax compliance.
Thanks to this new provision, SUNAT will refrain from applying sanctions such as confiscation of assets or temporary detention of vehicles in the absence of the electronic GRE. Instead, preventive minutes will be drawn up, as long as the carrier has a shipping guide in printed or imported format during the transfer of the merchandise, in accordance with the provisions of the Payment Voucher Regulations.
Exceptions to discretion
It is important to note that this expansion of discretion does not apply to violations related to the transportation of certain specific products. Therefore, taxpayers who transport these goods must issue the electronic GRE to avoid being penalized.
Implementation of the Electronic Submission Guide
The obligation to issue Electronic Shipping Guides was implemented progressively from January 2023. As of January 1, 2024, all taxpayers who transfer goods within the national territory are required to issue the GRE Sender and Carrier.
To date, more than 422 thousand taxpayers nationwide have adopted the issuance of GRE using the available electronic systems. This implementation has brought with it a notable reduction in issuance time and cost, streamlining the transportation of goods and simplifying compliance with tax obligations.
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