UPDATED RATE AND MEASURES ON THE PAYMENT OF CONTRIBUTIONS TO OSIPTEL FOR THE PERIOD 2022-2024
On July 18, Supreme Decree Nº 134-2021-PCM (the “DS 134”) was published in the Official Gazette “El Peruano”, which adopted new rules for the calculation of the regulatory contribution to be paid to OSIPTEL, applicable to the period 2022-2024.
The DS 134 updated the contribution payment rate. As a general rule, the rate of 0.5% of the tax base was maintained for the period 2022-2024; however, for providers of mobile public services of mobile telephony, personal communications, digital trunking and mobile internet access, the following values were established:
Furthermore, Article 2 of the standard refers to the basis for the calculation of the contribution to OSIPTEL, which would be made on the value of the annual invoicing of the operating companies that have a concession or registration for the provision of public telecommunications services, including the commercialization companies. Invoicing must be that corresponding to “operations related to OSIPTEL’s supervision and regulation activities, deducting the General Sales Tax, the Municipal Promotion Tax and the interconnection charges paid“.
It is important to consider that the current calculation basis, contained in Article 2 of Supreme Decree Nº 012-2002-PCM, is more precise and limited, since it is limited to “those revenues billed and received for the provision of public telecommunications services, within the national territory, including revenues from correspondent and/or international traffic settlement, net of interconnection charges, the General Sales Tax and the Municipal Promotion Tax“.
It must be added that this Supreme Decree shall not enter into force until January 2022.
For further information, please contact María del Rosario Quiroga (firstname.lastname@example.org), Andrea Morelli (email@example.com) or Luis Fernando Roca (firstname.lastname@example.org).