APPROVE VARIABLES TO DETERMINE THE MAXIMUM REFUND LIMIT FOR THE SELECTIVE CONSUMPTION TAX (ISC)
Carriers providing regular nationwide ground passenger transportation services and/or public ground freight transportation services are entitled to a refund equivalent to 70% 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 monthly participation percentage that the ISC has had in the fuel price per gallon in the following months:
Effective date: October 22, 2025
To view the full publication, click the following link: http://bit.ly/4o2kcA2