In depth
This change facilitates the implementation of SIRE for taxpayers that issue a considerable number of payment vouchers and that require additional time to adapt their systems to SIRE.
As of January 2024, obligated taxpayers must maintain the sales and income register as well as the purchase register through SIRE.
The postponement of the mandatory use of SIRE is not applicable to taxpayers included in the Special Income Tax Regime or the MYPE Tax Regime, who are required to use the SLE-PLE and the SLE-Portal regulated by Superintendence Resolutions No. 286-2009/SUNAT and 066-2013/SUNAT, respectively.
Contact our Tax team if you would like customized training for your employees on the use of SIRE.
Rolando Ramirez-Gastón — rolando.ramirezgaston@bakermckenzie.com
Carla Peirano — carla.peirano@bakermckenzie.com
We hope that this information is useful to you and your company. Should you require further information regarding these issues, please do not hesitate to contact us.
Click here to access the Spanish version.
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