PERU: The Tax Authority (SUNAT) will not apply sanctions in case the taxpayer obliged to issue “Guias de Remision” electronically, does so physically, until December 31st, 2023.

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.