Tax Update

SUNAT SUPERINTENDENCY RESOLUTION No. 000016-2025/SUNAT

NEW VERSION OF THE PDT FOR THE SELECTIVE CONSUMPTION TAX (ISC) – VIRTUAL FORM NO. 625

 

Version 5.7 of the Selective Consumption Tax Telematic Filing Program (PDT ISC) – Virtual Form No. 615 is approved, in order to adapt it to the amendment of the fixed amounts of the above-mentioned tax applicable to the following products (effective as of 19.01.2025):

  1. Black tobacco cigarettes.
  2. Blond tobacco cigarettes.
  3. Tobacco or reconstituted tobacco intended to be inhaled by heating without combustion.

Version 5.7 of Virtual Form No. 615 will be available as of 01.02.2025 and its use will be mandatory, regardless of the period to which the return corresponds, including replacement or amended returns.

Effective date: 01.02.2025

To view the full publication, please click the following link: http://bit.ly/3PYeOP5

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