The Resolution of the Deputy National Superintendence of Internal Taxes No. 000046-2024-SUNAT/700000 was published in the Official Gazette on December 31, 2024.
The resolution extends the discretionary power to sanction the transportation of goods and/or passengers, as well as the remittance of goods with documents that do not meet the requirements and characteristics to be considered as payment vouchers or GRE (remittance electronic guides), passenger manifest and/or other document that is not valid, which are detected from January 1 to June 30, 2025.
