The registry of withholding agents under the General Sales Tax (IGV) Withholding Regime applicable to the acquisition of liquid petroleum-derived fuels has been updated, appointing new withholding agents and excluding certain entities previously included in the regime.<\/p>\n
Within this framework, the Supreme Decree appoints the parties listed in Annex No. 1 as new perception agents, in addition to those already holding such status. The new agents must act in that capacity as of the first calendar day of the second month following the publication of the regulation; therefore, the appointment will take effect on September 1, 2026.<\/p>\n
Likewise, the parties listed in Annex No. 2 are excluded from their status as perception agents. They will cease to act in such capacity as of the first calendar day of the month following the publication of the Supreme Decree; consequently, the exclusion will take effect on August 1, 2026.<\/p>\n
In practical terms, the excluded parties will retain their status as perception agents until July 31, 2026, while the newly appointed agents will begin acting in such capacity as of September 1, 2026. The purpose of the regulation is to keep the registry up to date and ensure the proper operation of the regime applicable to fuel purchases.<\/p>\n