The National Superintendence of Customs and Tax Administration (Sunat) extended the benefit of discretion so that taxpayers, who are obliged to issue the sender and carrier Electronic Remittance Guide (GRE), are not penalized when they cannot use it.
In this way, sanctions of confiscation of assets or temporary internment of vehicles will not be applied when non-compliance with said obligations is detected, issuing only preventive certificates, as long as there is a referral guide in printed or imported format during the transfer of goods, according to the provisions of the Regulation of Proof of Payment.
As of January 1, 2023, taxpayers registered for the first time or registering their RUC, those who transfer imported goods and those who transfer cement from or to areas subject to the Special Property Regime are obliged to issue the Sender and Transporter GRE. audited.
It should be noted that, in the case of the transfer of rice, sugar and/or ethyl alcohol, the GRE must be issued – Senderas mentioned by the collecting entity.
On the other hand, the norm establishes that as of July 1, 2023, the Sender and Carrier will be obliged to issue the GRE, who, as of December 31, 2022, have the status of main taxpayers.
To date, more than 170,000 taxpayers have issued the GRE throughout the country, using the issuance systems enabled by Sunat, which has allowed them to significantly reduce the time it is issued and expedite the transfer of their merchandise, reducing formalization costs.
Source: Larepublica
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