Compliance Alert - Extended the penalty exemption for Electronic Remission Guides issuance violations until June 2024

Update:	Compliance Alert - Extended the penalty exemption for Electronic Remission Guides issuance violations until June 2024
Date:	2024-01-03

Deputy National Superintendency of Internal Taxes (SUNAT) published Resolution 000042-2023-SUNAT/700000, which extends the application of fines due to infractions committed in the issuance of the Electronic Remission Guide (GRE) described in Resolution 000052- 2022-SUNAT/700000 until 30 June 2024.

As of January 1, 2024, all taxpayers, both sender and carrier, will be required to issue the GRE as of the publication of the Resolution, bullet number 2 highlighted in blue below, which corresponds with the assumptions for the application of the discretionary power when the sender is not obliged to issue the GRE.

What violations will not be sanctioned until June 2024?

Those mentioned in numerals 5 and 9 of article 174 of the Single Ordered Text of the Tax Code, that is, transporting or sending goods and/or passengers with documents that do not meet the characteristics to be considered as proof of payment or remittance guides and that have been detected between 1 January 2023 and 30 June 2024, related to the issuance of the GRE, and the referral guides in printed formats or imported by an authorized printer, in the cases mentioned in numbers 1 and 2 of article 2 of “Annex I” of N°000052-2022-SUNAT/700000 mentioned in the table below:

Number

Legal basis of the infringement

Infringement

Assumptions for the application of discretionary power

Art. 174

Number 5

Transport goods and/or passengers that carry documents that do not meet the requirements and characteristics to be considered payment vouchers or remittance guides, passenger manifest and/or other document that lacks validity or that have issued goods transport documents that do not meet the requirements and characteristics to be considered electronic payment receipts, electronic remittance guides and/or other electronically issued document that is not valid.

1. When the carrier required to issue the GRE – carrier does not issue it, however, it carries a carrier reference guide in printed or imported format, issued in accordance with the provisions of Superintendency Resolution No. 007-99/SUNAT , although this omits the new requirements established by Superintendency Resolution No. 000123-2022/SUNAT, for its validity.

Cuando el transportista obligado a emitir el GRE – transportista no lo emite, sin embargo, lleva una guía de referencia de transportista en formato impreso o importado, expedida de conformidad con lo establecido en la Resolución de Superintendencia N° 007-99/SUNAT, aunque esta omite los nuevos requisitos establecidos mediante Resolución de Superintendencia N° 000123-2022/SUNAT, para su vigencia.
When the carrier, not obliged to issue the GRE – carrier, carries a carrier reference guide, in printed or imported format, issued in accordance with the provisions of Superintendency Resolution No. 007-99/SUNAT even when omit the new requirements established by Superintendency Resolution Nº000123-2022/SUNAT, for its validity.

Art. 174

Number 9

Send goods that carry documents that do not comply

the requirements and characteristics to be considered payment vouchers, remittance guides and/or other document that lacks validity or to send goods having issued documents that do not meet the requirements and characteristics to be considered electronic payment vouchers, electronic remittance guides and/or other electronically issued document that is not valid.

When the sender obliged to issue the GRE – sender does not issue it, however, it carries a sender reference guide in printed or imported format, issued in accordance with the provisions of Superintendency Resolution No. 007-99/ SUNAT, even though it omits the new requirements established by Superintendency Resolution No. 000123-2022/SUNAT, for its validity.
When the sender, not obliged to issue the GRE – sender, carries a sender reference guide, in format printed or imported, issued in accordance with the provisions of Superintendency Resolution Nº007-99/SUNAT even when it omits the new requirements established by Superintendency Resolution Nº000123-2022/SUNAT, for its validity.

The fines will be applied starting 1 July 2024.

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