On December 24, SUNAT resolution 000042/2023 was published, extending the grace period for the non-application of penalties for infractions related to Electronic Transportation Guide (GRE)
The resolution indicates that the subjects required to issue the GRE as of 1 January 2024 require an adaptation period and it is advisable to extend the deadline for compliance.
The tax authority will not sanction those taxpayers who have not observed the forms and conditions related to the GRE if they do not comply with the provisions of the Resolution until June 30, 2024.
With this new extension to 06/30/2024, the discretionary power not to sanction administratively must reach all cases or assumptions of infractions classified in numerals 5 and 9 of article 174 of the Tax Code.
