The National Superintendence of Customs and Tax Administration (Sunat) announced that the small businesses affected between March 16, 2020 and March 31, 2023 will not be penalized with a temporary closure of the establishment, in case of incurring in the offense typified in numeral 5 of article 177 of the Tax Code that applies to taxpayers of the new simplified single regime (NRUS).
Said measure, made official today in the Official Gazette El Peruano, seeks to contribute to the economic reactivation. The article in question establishes criteria for the delivery of information to the Sunat in the terms required by these small businesses.
“Not providing the information or documents that are required by the Administration about its activities or those of third parties with which it is related or providing it without observing the form, terms and conditions established by the Tax Administration”, states the regulation, which is now under discretion.
In the same way, the Sunat mentions that it is not appropriate to make the refund or compensation of the payments linked to the infraction that is a matter of discretion in this resolution.
“During the last months of 2022 and the beginning of 2023, our country has suffered a serious social upheaval and the ravages of atypical natural phenomena such as Cyclone Yaku, which have severely impacted the country’s economy and, therefore, the reactivation of economic activities, which in the framework of the health emergency were being carried out progressively, with NRUS taxpayers being the most vulnerable to it,” the resolution explains.
Source: Larepublica
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