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SAT postpones RVI and RC obligations to a group of taxpayers

06 October 2023
Peru

Resolution No. 000204/2023 postpones the timeline for mandatory maintenance of the Sales and Income Registry (RVI) and the Purchase Registry (RC) via the Integrated System of Electronic Records (SIRE) by a specific taxpayer group.   The taxpayer group benefiting from this resolution are taxpayers belonging to the General Income Tax Regime – Sp.: Régimen General del Impuesto de Renta. Their obligation to comply with the RVI and RC regulations will be postponed until January 2024.   Taxpayers included in the Special Income Tax Regime and the MYPE tax Regime must comply with the new RVI and the RC requirements from...