|Compliance Alert - Extended the penalty exemption for Electronic Remission Guides issuance violations until June 2024
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:
|Legal basis of the infringement
|Assumptions for the application of discretionary power
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.
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.
The fines will be applied starting 1 July 2024.