Discretionary power to administer penalties for the tax infraction of late filing of return

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By means of Resolution of the National Deputy Superintendence of Internal Taxes N° 000012-2021-SUNAT/700000 published on June 11, 2021, and which came into effect on June 12, 2021, it is resolved to apply the discretionary power to administratively sanction the infraction typified in numeral 1 of article 176 of the Tax Code, referred to the failure to file the returns containing the determination of the tax debt within the established deadlines, with respect to the subjects that are in the New Simplified Single Regime (NRUS), so that they are not affected with the closure of their premises or the imposition of a fine. MORE.

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