Through Resolution No. 000039-2023-SUNAT/700000, the authority grants a grace period for the non-application of penalties for infractions related to books and records related to tax matters kept electronically.
The tax authority will not sanction those taxpayers who have not observed the forms and conditions related to the SIRE as well as the closure of their records in the Electronic Book System, as long as they comply with the provisions of the Resolution until April 30, 2024.
To this end, the Annex establishes the conditions under which the subjects obliged to carry the SIRE could enjoy this benefit for not complying with said obligation in the manner and terms established by the provisions.
https://www.sunat.gob.pe/legislacion/superAdjunta/rsnati/2023/rsnati-000039-2023.pdf
https://www.sunat.gob.pe/legislacion/superAdjunta/rsnati/2023/anexo-rsnati-000039-2023.pdf
