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After months of legislative stagnation following the decision by the Government to observe the previously approved bill, which was in charge of regulating inconsistencies in the ISC for online gaming, Peru’s Congress takes a new step. A revised substitute text to modify the autograph of Bill 9645, related to regulating remote gaming and sports betting, has been prepared for debate in the Plenary.
The revised proposal seeks to iron out tax asymmetries, clarify the regulatory roles, and create a more coherent fiscal structure for the fast-growing industry of online gaming.
A More Flexible ISC Structure Under Consideration
Among the central features of the revised text is a new approach concerning the ISC applicable to online games and remote sports betting. The proposal grants the MEF competence in adjusting the rates of the ISC, within an established range of 0.3% to 7%.
The upper limit is anchored in legal precedent: a 2001 ruling from the Constitutional Court of Peru that set a 20% cap, to prevent tax measures from becoming confiscatory. Legislators claim that the proposed 7% ceiling remains well within this margin.
In addition to flexibility, the proposal calls for an immediate increase in the ISC from 1% to 3% as soon as the law is published. According to supporters, this adjustment helps to correct distortions currently occurring without creating burdens that could discourage investment or formalization.
Equal Taxation for both Local and Foreign Operators
One of the big drivers for reform is the asymmetry in the current collection of the ISC. Currently, Peruvian players have to pay the ISC when using foreign platforms, while local companies pay the tax directly.
According to lawmakers, such as Congresswoman Lady Camones, this discrepancy causes discrimination and distorts the competitive environment. The substitute text removes this inequity by making all operators, whether domestic or foreign, obligors of the tax liability.
This correction is made through the repeal of subsection e) of Article 53 of the IGV and ISC Law, Unified Text, under this proposal. This legislative change would make the application uniform and reinforce the principle of tax neutrality.
Removing Redundant Provisions on Sports Manipulation
The revised text no longer includes portions referring to the manipulation of sports results. The latter has already been addressed in previous legislation promoted by Congresswoman Diana Gonzales.
It is in this light that the replacement text restricts its scope to taxation and clarity in regulations without redundancy of any such rules, for coherence in the legal system.
Expanded Participation and Stronger Regulatory Oversight
The other two elements of the proposal refine and reinforce the existing legal framework under Law 31.557.
First, the changes to Articles 6 and 9 enable sole proprietors to be part of the industry, thereby widening the scope for a broader class of operators and service providers.
Second, this bill consolidates the role of Mincetur regarding implementation, consumer protection, and the seizure of unauthorized terminals. In this respect, oversight capacity would be further extended to a sector in which illicit operations remain acknowledged as one of the key challenges.
A Step Toward a More Balanced and Modern Regulatory Environment
The renovated legislative effort from Peru shows one important step toward modernization and harmonization of the tax and regulatory structure related to online gambling and sports betting. The lawmakers seek consistency, fiscal integrity, and equality between foreign and domestic operators to position the country for more sustainable and transparent growth in the sector.
As Congress prepares to debate the law, the discussion will most likely shape not only the future of remote gaming taxation but also the broader regulatory strategy pertaining to one of the fastest-growing digital industries in Peru.
Source: YogoNet
