The Internal Revenue Service in Peru (SIN) has issued a resolution that extends the grace period to comply with the electronic remission guide (Sp. Guía de remisión electrónica – GRE) for certain cases.   According to Resolution Nº 000017-2023-SUNAT/700000, the infractions related to the issuance of GRE specified in numerals 5 and 9 of article 174 of the Peruvian Tax Code will not be sanctioned until January 2024.   As a reminder, GRE is a document that serves to support the transfer of goods from one place to another, such as a warehouse or establishment.