VIRTUAL FORM TO FILE AND/OR PAY THE REMOTE GAMING AND REMOTE SPORTS BETTING TAX AND THE ISC LEVIED ON THOSE ACTIVITIES

The purpose of this resolution is to make available to domiciled taxpayers, non-domiciled taxpayers, and non-domiciled withholding agents a means to comply with their obligations related to the Remote Gaming and Remote Sports Betting Tax (JDYADD) and the Selective Consumption Tax (ISC) levied on JDYADD, and to enable non-domiciled parties to offset payments or withholdings made improperly or in excess.

Among other aspects, it provides as follows:

1. Approve Virtual Form No. 0696 for the definitive tax return for the JDYADD tax and the ISC levied on JDYADD, which must be filed by domiciled taxpayers, non-domiciled taxpayers, and non-domiciled withholding agents.
2. Provide that the “Declaration and payment for non-domiciled taxpayers” platform will be the means by which non-domiciled taxpayers and non-domiciled withholding agents file the definitive returns for the taxes referred to in the preceding item and pay the tax debt in local currency, or obtain the SUNAT payment number for a transfer in order to make payment in U.S. dollars.
3. Provide that the “My tax returns and payments” service will be the means by which domiciled taxpayers file the definitive returns for the JDYADD tax and the ISC levied on JDYADD, as well as pay the tax debt.
4. Regulate the offset of payments or withholdings made improperly or in excess in connection with the JDYADD tax and the ISC, made by non-domiciled taxpayers or non-domiciled withholding agents; as well as the exchange rate to be applied for such offset when, having improper or excess payments or withholdings reported in one currency, the taxpayer elects to file and pay the respective tax in a different currency.

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