The Tax Authority through Resolution No. 300-2015 / SUNAT published on October 31, 2015 defers the obligation to enter in the purchase of fuel bills plate number of vehicles, from July 1, 2016.

The standard applied by the tax authorities, is given to the informality of taxpayers thus avoiding the use of improper spending and tax credit, consumption using personal expenses such as credits for companies.

Companies that do not comply with the provisions would have the following offenses:

• Do not issue a payment voucher that meet the requirements established by the Tax Administration.
• The purchase of fuel supported with proof of payment has not recorded the license plate number, will not support a tax credit to the tax authorities.

The application of the standard will allow the tax authorities to have more information to analyze spending that companies consider in determining income