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  • ISC - Selective Consumption Tax (MATA995 - SIGAFIS)

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This tax, according to Decree DEL IMPUESTO SELECTIVO AL CONSUMO, levies on:

  • Sales in the country concerning production and import of goods according to attachments III and IV.
  • Sales in the country of importer of goods specified in the section A of annex IV.

To whom tax is applicable:


  • Producers and Manufacturers;
  • Importers;
  • Benefactors.


The whole levy can be queried in the legislation of Selective Consumption Tax, through the link:

http://www.sunat.gob.pe/legislacion/igv/index.html.

When there is the levy of Selective Consumption Tax, it does not occur in any other tax in calculation basis. The tax is calculated with rates established in the Decree with minimum and maximum fee as well as based on products listed in annexes III and IV.

Thus, by entering an inflow or outflow document (TIO), you can calculate the value of Selective Consumption Tax when there is an import inflow or an imported product outflow.

 

Outflow Invoice

  • It generates an invoice with Selective Consumption Tax calculated by the standard rate registered in the variable tax.
  • It generates an invoice with Selective Consumption Tax calculated by the rate registered in the product.
  • It generates an invoice with Selective Consumption Tax calculated by the value of unit per product.

 

Inflow Invoice

  • It generates an invoice with Selective Consumption Tax calculated by the standard rate registered in the variable tax.
  • It generates an invoice with Selective Consumption Tax calculated by the rate registered in the product.

 

Credit Note

Through Purchase

  • It generates an invoice with Selective Consumption Tax calculated by the rate registered in the product.

Through Invoicing

  • It generates an invoice with Selective Consumption Tax calculated by the rate registered in the product.
  • It generates an invoice with Selective Consumption Tax calculated by the value of unit per product registered in the tax exception.
  • It generates an invoice with Selective Consumption Tax calculated by the value of unit per product.

 

Debit Note

Through Purchase

  • It generates an invoice with Selective Consumption Tax calculated by the rate registered in the product.
  • It generates an invoice with Selective Consumption Tax calculated by the value of unit per product.
  • It generates an invoice with Selective Consumption Tax calculated by the value of unit entered in tax exception.

Through Invoicing

  • It generates an invoice with Selective Consumption Tax calculated by the rate registered in the product.


Selective Consumption Tax Calculation in Outflow Document

When the inflow document entry or invoicing is made, Selective Consumption Tax (ISC) is calculated by the system according to the binding of tables SFBxSF4xSFC. The rule for calculation is:

 

Calculation Method per Fee

Net Value = Calculation Basis * Fee

Selective Consumption Tax = Net Value

Where:

Calculation Basis = Total Value Received from Provision of Services/Product Sales

Fee = Tax Rate

Document Total Value = Calculation Basis + Tax Value

Example:

Calculation Basis: 2,500.00

Rate: 5%

Tax Value: 125.00

Document Total Value: 2,625.00

 

Net Value =  2,500.00

Tax Value = 2,500.00 * 5% = 125.00

Document Total Value = 2,625.00

 

Calculation Method per Value

Net Value = Amount * Value per Product Unit

Selective Consumption Tax = Net Value

Where:

Value per Product Unit = Value per Product Unit defined in the product or exception

Amount = Amount of Document (Inflow/Outflow) Item

Example:

Amount: 10

Unit Value = 100 100

1.50 Tax Value:

15.00

Document Total Value: 1,015.00

 

Tax Value = 10 * 1.50 = 15.00

Document Total Value = 1,015.00


Cancellation/Return (Entry Notice)

In cases of return/cancellation of total or partial value of provision of services, Selective Consumption Tax must be reversed in Tax Calculation.

By entering the credit note, you must enter the original document that is returned. Otherwise, you cannot make deductions of Selective Consumption Tax in Tax Calculation.

Selective Consumption Tax must be paid when the invoice is issued by the invoicing. This information is only required in tax calculation, not influencing the invoicing. Tax is calculated and saved normally.


See Also