RETURN

Applies the discretionary power in the administration of sanctions for the offenses typified in numerals 5 and 9 of article 174 of the tax code

News

2.01.2023

Myimage

Article 1. Apply the discretionary power not to penalize administratively the offenses typified in numerals 5 and 9 of article 174 of the Consolidated Text of the Tax Code, detected from 1.1.2023 to 6.30.2023, related to the issuance of GREs and the referral guides in printed or imported formats by authorized printer, in the cases indicated in Annex I of this resolution.

 

Article 2. During the period indicated in article 1, upon detection of the offenses typified in numerals 5 and 9 of article 174 of the Consolidated Text of the Tax Code and in the cases indicated in Annex 1 of this resolution, the SUNAT will draw up preventive acts, even when such non-compliance occurs on more than one occasion.

 

ANNEX I

Legal basis of the infringement:

Article 174 numeral 5

 

Concept of the offense:

Transport goods and/or passengers carrying documents that do not meet the requirements and characteristics to be considered as proof of payment or remittance guides, passenger manifest and/or other document that lacks validity or transport goods having issued documents that do not meet the requirements and characteristics to be considered as electronic payment vouchers, electronic delivery guides and/or another document issued electronically that lacks validity.

 

Assumptions for the application of the discretionary power:

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

 

-When the carrier, not obliged to issue the GRE – carrier, carries a carrier remittance guide, in printed or imported format, issued in accordance with the provisions of Superintendency Resolution No. 007-99/SUNAT even when it is omitted the new requirements established through Superintendency Resolution No. 000123-2022/SUNAT, for its validity.

 

Legal basis of the infringement:

Article 174 number 9

 

Concept of the offense:

Send assets carrying documents that do not meet the requirements and characteristics to be considered as proof of payment, remittance guides and/or another document that lacks validity or send assets having issued documents that do not meet the requirements and characteristics to be considered as proof of electronic payment, electronic delivery guides and/or any other document issued electronically that lacks validity.

 

Assumptions for the application of the discretionary power:

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

 

-When the sender, not obliged to issue the GRE – sender, carries a sender’s remittance guide, in printed or imported format, issued in accordance with the provisions of Superintendency Resolution No. 007-99/SUNAT even when it is omitted the new requirements established through Superintendency Resolution No. 000123-2022/SUNAT, for its validity.

 

Source: The Peruvian

share by

keep informed