ISC tax (12% on GGR) remittance

PE.MINCETUR.TAX.1 · PE-MINCETUR · reporting_returns

Severity

high

Cadence

monthly

Region

americas

Current status (Apollo Gaming Ltd.)

not evaluated

Requirement

Operators must compute and remit the Impuesto Selectivo al Consumo (ISC) on online gambling at 12% of monthly GGR, plus the IGV (18%) where applicable.

Source: Ley 31557 — Impuesto Selectivo al Consumo (ISC) · Audit artifact: SUNAT tax filing

Remediation guidance

Automate ISC + IGV remittance from PAM.

Evidence specification

Evidence type	Connector	Spec	Acceptance criteria
`doc_presence`	`doc-sharepoint`	{ "document_type": "pe_tax_remittance", "required_fields": [ "period", "ggr", "isc_paid", "igv_paid", "remitted_at" ] }	`remitted_at <= deadline`

Recent evaluations (Apollo Gaming Ltd.)

No evaluation history for this control yet.