SUNAT classifies PRICOs into three categories based on their administrative jurisdiction:
Managed by the Intendencia de Principales Contribuyentes Nacionales , these are the largest entities in the country. Regional PRICOs: Managed by regional tax offices. Zonal PRICOs: Managed by local zonal offices. Selection Criteria are typically based on: Annual Income: Generally exceeding 300 Tax Units (UIT). principal contribuyente sunat
Mandatory use of electronic sales and purchase ledgers (Libros Electrónicos). SUNAT classifies PRICOs into three categories based on
Significance of operations and formal employment generation. 3. Key Legal Obligations principal contribuyente sunat