On 19 December, the official newspaper El Peruano published the Binding Precedent No. 10346-9-2023, which establishes a criteria
Obligatory observance:
The offence typified by paragraph 5 of the Article 177 of the Tax Code, when a copy is not provided of the database of accounting books and/or records in the format indicated by the Administration, such as Excel (xls or xlsx), text (txt) or dbf, or when no copy is provided scanned in PDF format (or other format as indicated) of the of the aforementioned books and/or records, as required by the Administration.
It should be noted that article 177, paragraph 5, provides for the infringement of the for failing to provide information or documents that are required by the Administration about its activities or those of third parties with whom it be related. Read more
