It should be recalled that prior to the aforementioned law, Legislative Decree No. 1524 was published, which amended several articles of the Single Taxpayers Registry Law ("RUC Law").
Among the amendments was the obligation to include the RUC number, accompanied by the name, reason or corporate name of the advertised subject, in all documentation through which goods and/or services are offered, even when the offer is made using digital e-commerce platforms, social networks, web pages, advertising emails and mobile applications, among others.
The present bill eliminates this obligation, and the initial text of Article 3 of the RUC Law is returned to the previous situation.
The purpose of this amendment is to protect the freedom of digital enterprises to offer their products and services, and to help persuade consumers to purchase them, always within the legal framework.
It should be noted that, after its approval, the bill must be sent to the executive power and, if there are no observations, its enactment is ordered within 15 working days, as well as its subsequent publication.
Finally, it should be recalled that SUNAT published the Resolution of Superintendence by which it decided not to enforce sanctions, that is to say, not to apply the fine, in the period between 1 July and 31 December of this year.
We hope that this information is relevant to you and your company. Should you require further information, please do not hesitate to contact us.
