Overview
- Sunat formalized the extension on June 29 through Resolución Adjunta N.° 000032-2026-SUNAT/700000 published in El Peruano.
- Taxpayers obligated to use SIRE since May 2026 can correct their electronic records without administrative sanctions up to August 31, 2026.
- Those who became obligated in June 2026 receive relief for infractions that occurred in June and July if they are fixed by August 31, 2026.
- The non‑sanction applies only to the infractions listed in numerals 2 and 10 of article 175 of the Código Tributario and only when the required regularization is completed within the deadline.
- Sunat said it will continue outreach and inductive actions, framing the extension as part of a broader push to digitize recordkeeping and encourage formalization among businesses and independent workers.