{"id":7782,"date":"2023-10-02T12:05:50","date_gmt":"2023-10-02T17:05:50","guid":{"rendered":"https:\/\/sza.pe\/?p=7782"},"modified":"2025-06-24T15:28:41","modified_gmt":"2025-06-24T20:28:41","slug":"sunat-posterga-el-uso-del-sire-a-contribuyentes-sujetos-al-regimen-general","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/sunat-posterga-el-uso-del-sire-a-contribuyentes-sujetos-al-regimen-general\/","title":{"rendered":"SUNAT posterga el uso del SIRE a contribuyentes sujetos al R\u00e9gimen General"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\tMediante la Resoluci\u00f3n de Superintendencia N\u00b0 000204 2023\/SUNAT, publicada el 30 de setiembre de 2023, la SUNAT ha decidido postergar del periodo octubre de 2023 al periodo enero de 2024, la oportunidad a partir de la cual determinados sujetos deben llevar el Registro de Ventas e Ingresos y el Registro de Compras a trav\u00e9s del Sistema Integrado de Registros Electr\u00f3nicos (SIRE).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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De esta manera, algunos aspectos relevantes sobre la pr\u00f3rroga son los siguientes:<\/p>

  1. La pr\u00f3rroga a la obligaci\u00f3n del uso del SIRE para el periodo enero de 2024, aplica \u00fanicamente a los contribuyentes sujetos al R\u00e9gimen General.<\/li>
  2. Los contribuyentes sujetos al R\u00e9gimen Especial del Impuesto a la Renta o el R\u00e9gimen MYPE Tributario que tengan la obligaci\u00f3n de usar el SLE-PLE y el SLEPortal, contin\u00faan sujetos a la obligaci\u00f3n del uso del SIRE desde el periodo octubre de 2023.<\/li>
  3. La pr\u00f3rroga tiene por finalidad facilitar la implementaci\u00f3n del SIRE a sujetos con grandes vol\u00famenes de comprobantes de pago.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    El Equipo Legal Salazar & Z\u00fa\u00f1iga Abogados<\/a> queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor enviar un mensaje a: hugo.arbieto@sza.pe<\/a><\/p>

    Los invitamos a revisar \u00e9sta y otras novedades legales en Salazar & Zu\u00f1iga Abogados | LinkedIn<\/a><\/p>

    Saludos cordiales,<\/p>

    Equipo Legal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Mediante la Resoluci\u00f3n de Superintendencia N\u00b0 000204-2023\/SUNAT, publicada el 30 de setiembre de 2023, la SUNAT ha decidido postergar del periodo octubre de 2023 al periodo enero de 2024, la oportunidad a partir de la cual determinados sujetos deben llevar el Registro de Ventas e Ingresos y el Registro de Compras a trav\u00e9s del Sistema Integrado de Registros Electr\u00f3nicos (SIRE).<\/p>","protected":false},"author":1,"featured_media":7786,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/10\/sunat-posterga-uso-del-SIRE-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/10\/sunat-posterga-uso-del-SIRE-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/10\/sunat-posterga-uso-del-SIRE-300x163.jpg",300,163,true],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/10\/sunat-posterga-uso-del-SIRE.jpg",1200,650,false]},"yoast_head":"\nSUNAT posterga SIRE para R\u00e9gimen General hasta 2024 - Salazar & Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"SUNAT prorroga uso obligatorio del SIRE al 2024 solo para R\u00e9gimen General. 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