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ISC refund percentage approved

ISC refund percentage approved


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Through Superintendence Resolution No. 000146-2021/SUNAT, the National Superintendence of Customs and Tax Administration approved the percentage required to determine the maximum refund limit of the Selective Consumption Tax referred to in the Regulations of Emergency Decree No. 012-2019.

1. Legislative background

Through Emergency Decree No. 012-2019, the benefit of refunding the equivalent of 53% of the ISC (Impuesto Selectivo al Consumo – Selective Consumption Tax) forming part of the sale price of diesel fuel B5 and diesel B20 with a sulfur content less than or equal to 50ppm was granted to carriers providing regular land transportation service of people nationwide and public land transportation freight service, acquired from wholesale distributors and/or retailers or establishments selling fuel to the public with electronic payment voucher for three ( 3 ) years, starting on January 1, 2020.

Likewise, Supreme Decree No. 419-2019-EF established the procedure to determine the amount to be refunded and the maximum refund limit for the month, which requires the application of the percentage that SUNAT sets, representing the participation of the ISC on the price per gallon of fuel under the second paragraph of literal b) of numeral 4.1 of said Article.

2. Defined percentages

Following the above, the percentages below were approved;

JULY 202112.39%
AUGUST 202111.91%
SEPTEMBER 202111.48%

3. Effective date

The standard is effective as of October 13, 2021.

Source: El Peruano 13/10/21

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