SUNAT, the National Superintendency of Customs and Tax Administration of Peru, issued its determination to the Executive Branch on gambling taxes sought by President Dina Boluarte, as part of her administration’s overhaul of Peru’s gambling laws.
Though Congress had approved the final framework of Bill-2070/2021, to impose a direct 10% tax on gross gaming revenues (GGR) across online sports and casino wagers, in September, Boluarte intervened in proceedings, demanding that a further 1% ‘excise tax’ be applied to all online gambling activities, regardless of whether businesses are licensed by MINCETUR, Peru’s Ministry of Foreign Trade and Tourism.
The measure required a technical evaluation by SUNAT to determine whether the excise tax could be applied to both foreign and domestic businesses, licensed or not.
The tax authority determined that the 1% excise ..
