The National Superintendency of Customs and Tax Administration (SUNAT), through Superintendency Resolution No. 000293-2024/SUNAT, has announced the extension of the deadline for taxpayers to regularize the Integrated System of Electronic Records (SIRE) until July 31, 2025.
What does this extension imply?
The extension of the deadline benefits taxpayers who, as of December 31, 2024, were required to keep records of sales, income, and purchases electronically. This measure is in accordance with 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 are not yet familiar with the use of SIRE, participate in the training offered by 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 comply with tax obligations and avoid possible penalties in the future.
For more information and updates, visit the official SUNAT website.
Source: El Peruano