Through the Resolution of Superintendence N ° 106-2018 / SUNAT, published on April 21 of this year, the Graduality regime is modified, in relation to the obligation to keep books and / or records or electronic documents.

The main modifications are:

  • Companies that have incurred the infractions typified in numerals 2 and 5 of article 175 of the Tax Code will not be sanctioned, provided that:
    • Have their books and / or records electronically because they have been enrolled or have been incorporated into the Electronic Books Led System (SLE-PLE), provided that the infractions have been committed or detected as of July 1, 2010o They would have obtained the quality of generator of the System of registration of Sales and Revenue and Electronic Purchasing (SLE-PORTAL)
    • They would have obtained the quality of generator of the System of registration of Sales and Revenue and Electronic Purchasing (SLE-PORTAL).
    • Those taxpayers who had to have the Electronic Income and Expenses Book (LIGE), provided that the infraction had been committed or detected as of October 20, 2008 and that corresponds to periods prior to March 2017.

Legal basis: Superintendency Resolution No. 106-2018 / SUNAT