Carriers providing regular nationwide ground passenger transportation services and/or public ground freight transportation services are entitled to a refund equivalent to 53% of the ISC included in the sale price of Diesel B5 and Diesel B20 with a sulfur content less than or equal to 50 ppm.

For this purpose, in order to determine the maximum monthly refund limit, SUNAT has approved the percentage share that the ISC has represented in the price per fuel unit for the following months:

Effective date: January 20, 2025

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