Through Resolution Nº 020-2023-SUNAT/700000, published on June 28, 2023, SUNAT has decided not to administratively sanction the tax infringement typified in numeral 9 of Article 173 of the Tax Code – referred to the inclusion of the RUC number in the documentation through which goods and/or services are offered – incurred by taxpayers between July 1, 2023 and December 31, 2023.
As it will be recalled, as from July 1 of this year, the obligation to include the RUC, as well as the name or company name, in all documentation through which goods or services are offered, even in those cases in which the offer is made using digital platforms of electronic commerce, social networks, web pages, advertising emails, mobile applications, among others, comes into force.
In the exercise of its discretionary power, SUNAT will not impose administrative penalties for non-compliance with this obligation, thus giving taxpayers an additional period of time to comply.
For further information, please contact Tulio Tartarini (ttartarini@estudiorodrigo.com).
