The SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendency of Customs and Tax Administration), through Superintendency Resolution No. 000293-2024/SUNAT, has announced the extension of the deadline for taxpayers to regularize the SIRE (Sistema Integrado de Registros Electrónicos – Integrated System of Electronic Records (SIRE) until July 31, 2025.
What Are the Implications of This Extension?
The extension of the deadline benefits taxpayers who, as of December 31, 2024, must maintain electronic records of sales, income, and purchases. This measure follows Resolution No. 00003-2025-SUNAT/70000 of the National Superintendency of Internal Taxes, issued on January 31, 2025, which extended until July 31 of this year the power to sanction taxpayers who do not use the SIRE.
In other words, this extension allows taxpayers to rectify the generation of records and make the necessary adjustments in the SIRE without facing sanctions.
Recommendations for Taxpayers
- Review of records: Verify that the information recorded in the SIRE is accurate and up to date.
- Training: If you have not used the SIRE yet, please participate in the training offered by the SUNAT.
- Professional advice: Consider consulting an accountant or tax specialist to ensure proper compliance with your obligations.
Conclusion
The extension of the deadline until July 31, 2025, represents an opportunity for taxpayers to regularize their situation with the SIRE without facing sanctions. It is essential to take advantage of this additional period to fulfill tax obligations and avoid potential penalties in the future.
For further information and updates, see the official SUNAT website.
Source: El Peruano