Through Resolution of Superintendence No. 148-2021/SUNAT, new deadlines are established for the daily registration and filing of the monthly consolidated information of transactions with audited goods in October and November 2021.
1. Why has it been proposed?
To optimize the way users daily register their operations and the monthly consolidated filing of the information of the referred registration, a new computer system has been implemented that improves the mechanisms enabled in SUNAT Online Operations. Therefore, it is necessary to establish new deadlines for users to daily register their operations and file the monthly consolidated information of the periods that have not expired.
2. What are these new deadlines for the daily registration of operations?
The user can daily register transactions between October 17 and the last day of November 2021 until the expiration of the deadline for the monthly consolidated filing of the information of the registration established in the following paragraph, depending on whether it is October or November 2021.
3. What are the operations to be recorded in the Daily Registration?
Users are required to daily register the following types of operations in each of the establishments included in the Registration, according to the Audited Activities declared therein:
- Income: If the declared Audited Activity is a Local Purchase and/or Import. Those who acquire or receive Audited Goods under any title are obliged.
- Expense: If the declared Audited Activity is Local Sale and/or Export. Those who transfer the ownership or possession of the Audited Goods under any title are obliged.
- Production: If the declared Audited Activity is Production. Those who produce or manufacture Audited Goods from Audited and/or non Audited Goods are obliged.
- Use: If the declared Audited Activity is Consumption and/or Manipulation. Those who use Audited Goods without transferring them to third parties and those who obtain non-audited goods from Audited Goods are obliged.
- Storage: If the Declared Audited Activity is Storage and/or Storage Service in own or rented premises. Those who store their own or third-party Audited Goods under any title are obliged.
- Transportation: If the Audited Activity is declared as Transportation and/or Transportation Service. Those who transport their own or third parties’ Audited Goods under any title are obliged.
4. What are the new deadlines for the monthly consolidated filing of information of the Daily Registration?
The user can perform the monthly consolidated filing of the information of the daily registration of transactions for transactions with audited goods of September, October, and November 2021 within the deadlines indicated in the chart below:
|September and October 2021||Within the deadlines indicated in the schedule established by SUNAT to file and pay the monthly obligations of November 2021.|
|November 2021||Until the due date for the consolidated monthly filing of December 2021.|
This resolution is effective as of October 17, 2021.
Source: El Peruano 18/10/21