Translated from Spanish to English - www.onlinedoctranslator.
com
A Peruvian man/Saturday August 13, 2022 LAWS
LEGISLATIVE POWER
CONGRESS OF THE REPUBLIC
LAW Nº 31557
THE PRESIDENT OF THE REPUBLIC
HOW MUCH:
THE CONGRESS OF THE REPUBLIC;
He has given the following Law:
LAW THAT REGULATES THE EXPLOITATION
OF REMOTE GAMES AND BETTING
DISTANCE SPORTS
TITLE I
GENERAL DISPOSITION
Article 1. Object
The Law regulates the exploitation of remote gaming
and remote sports betting, hereinafter the Law aims to
regulate the exploitation of remote gaming and remote
sports betting and creates the Tax on Remote Gaming
and Sports Betting. remotely, designates the competent
administrative authority, establishes the applicable
infractions and sanctions and the exercise of the powers
of supervision, control, inspection and sanction within the
framework of the controls and policy of responsible
gambling and protection of minors and persons excluded
from participating in the games subject to regulation.
Article 2. Purposes
The purposes of the Law are:
2.1 Ensure that the exploitation of remote gaming and
remote sports betting is conducted with
integrity, honesty, transparency and equal
treatment.
2.2 Protect vulnerable sectors of the population
through access controls for minors and
implementation of responsible gaming policies
aimed at preventing the development of
addictive behaviors.
2.3 Prevent the exploitation of remote gaming and
remote sports betting from being used for the
commission of crimes related to money
laundering and terrorist financing or for the
commission of fraud, computer crimes and any
other illicit purpose.
Article 3. Definitions and abbreviations For
the purposes of the Law, it is understood as:
3.1 Bet:Action of risking a certain sum of money on
the occurrence of an uncertain outcome related
to remote gaming or remote sports betting.
3.2 Remote sports betting:Remote game of
chance that takes place on technological
platforms in which you bet on the result of a
sporting event or on any other event or
circumstance that may occur in said sporting
event.
3.3 Certificate of Compliance:Document issued by
an entity authorized to issue certificates of
compliance linked to the technological
platforms of remote gaming and remote sports
betting, by virtue of which a record is made of
the observance of the technical standards
approved by the MINCETUR related to the
object of the technical evaluation.
3
3.4 Tributary Code:Approved by
Legislative Decree No. 816, whose Single
Ordered Text of the Tax Code was approved by
Supreme Decree 133-2013-EF.
3.5 Regular basic education:It is the type of
education that covers the levels of initial,
primary or secondary education.
3.6 Sports event:Scheduled public event in which a
sports game is developed, understood as that
set of physical-athletic practices and/or
activities carried out by people following
established rules within a certain area, in order
to compete among themselves in search of an
uncertain result.
3.7 Remote games:Remote games of chance that
involve placing bets other than those referred
to in section 3.2 and that are developed on
technological platforms through the use of
electronic, telematic, computer or interactive
means and are transmitted through open
communication networks. or restricted such as
television, internet, landline or mobile
telephony.
3.8 Gaming:Game whose result does not depend
on the will or skill of the player but on non-
predictable factors.
3.9 Responsible gaming:Game carried out for
recreational and social integration purposes
that does not alter the behavior of the person
in their personal, family, work and/or social
spheres.
3.10Player:Natural person of legal age, of Peruvian
nationality or foreigner residing in the country
registered in the technological platforms for
remote sports betting or games authorized for
exploitation by MINCETUR. In the case of being
a foreigner, the natural person must have the
immigration status of residence in the country,
in accordance with the provisions of paragraph
29.2 of article 29 of Legislative Decree No. 1350,
Legislative Decree on Migration or the norm
that replaces it.
3.11Authorized certification laboratories: Legal
entities incorporated in Peru or abroad,
authorized by MINCETUR to issue certificates of
compliance and technical reports as a result of
the technical evaluations of the technological
platforms, as well as the electronic services,
game programs, systems and components that
are part of them. member of the technological
platforms for remote gaming or remote sports
betting.
3.12LPAG: Law No. 27444, Law of General
Administrative Procedure, whose Single
Ordered Text has been approved by Supreme
Decree No. 004-2019-JUS.
3.13General Companies Law: Approved by Law No.
26887.
3.14Gambling addiction: Disturbance progressive
of behavior through an uncontrollable need to
gamble without measuring the negative
consequences of said behavior.
3.15MINCETUR:Ministry of Foreign Trade and
Tourism.
3.16Technological platform:Set of
databases, applications and computer media,
resources and/or hardware and software
components, through which the exploitation of
remote sports games or bets is carried out.
3.17Prize:Monetary remuneration obtained by the
player as a consequence of the verification of a
winning play.
3.18Authorization and Registration Procedure:
Administrative approval procedure by virtue of
which the gaming and/or betting technological
platform is authorized and registered
4 LAWS
distance sports, as well as game programs,
progressive systems, payment gateways,
among other computer components and/or
services that are an integral part of the
technological platforms, in accordance with the
provisions of the Law, its Regulations and
mandatory Directives. compliance.
3.19Linked service providers: Those providers of
databases, applications, media, resources and/
or hardware and software components that
make up the technological platforms for
remote gaming or remote sports betting.
3.20Regulation:Regulations of this Law.
3.21Remote sports betting game rooms:
Establishments in which technological
platforms for remote sports betting and remote
gaming authorized for their exploitation by the
MINCETUR are operated, duly conditioned and
located in accordance with the provisions of
this Law and the Regulations.
3.22Progressive System:Electronic remote gaming
system associated with an authorized and
registered gaming program, by virtue of which
a prize can be obtained that increases based on
a percentage of the bets placed, according to
the modalities, rules and conditions provided
for in the Regulations. .
3.23SPLAFT:Prevention System against Money
Laundering and Financing of Terrorism,
regulated in Law No. 27693, Law that creates
the Financial Intelligence Unit - Peru, amending
and regulatory standards.
3.24SUNAT:National Superintendency of
Customs and Tax Administration.
3.25SBS:Superintendency of Banking and Insurance
and Private Pension Fund Administrators.
3.27Betting terminals:Electronic equipment installed
in remote sports betting gaming rooms,
through which the bets referred to in section
3.2 are made.
3.28UIF-PERU:Financial Intelligence Unit of Peru.
Article 4. Scope of application
The Law applies to holders of one or more
authorizations for the exploitation of technological
platforms for remote gaming or remote sports betting, to
legal entities that operate remote sports betting gaming
rooms and to authorized certification laboratories. .
TITLE II
CHAPTER I
COMPETENT AUTHORITY
Article 5. Competent authority
MINCETUR is the national administrative authority that
regulates, authorizes, revokes, supervises and sanctions
the exploitation of remote gaming and remote sports
betting.
Article 6. Functions of MINCETUR
MINCETUR, in its capacity as the competent
administrative authority at the national level, is
empowered to exercise the following functions:
a) Issue and revoke the administrative acts that derive
from the application of this Law and its
Regulations.
b) Issue corrective and precautionary measures.
c) Determine the commission of administrative
infractions and establish the corresponding
sanctions.
d) Issue mandatory directives
Saturday August 13, 2022 / A Peruvian man
related to the application of the Law and its
Regulations.
and) Authorize and qualify the games that may be
part of the technological platforms referred to
in the Law.
F) Carry out supervision tasks related to SPLAFT.
g) Carry out oversight tasks for the technological
platforms of remote gaming and remote sports
betting, as well as their hardware components,
software, game programs, progressive
systems, main components and/or services.
h) Require the blocking of URL addresses, IP
addresses, WEB pages, computer applications
and/or payment methods from the competent
public or private entities.
Yo) Order the destruction of seized assets.
j) Maintain the managed Records established in
the Regulations.
k) Propose the celebration of inter-institutional
cooperation agreements with national or
foreign organizations or entities for the best
application of the Law.
CHAPTER II
ADMINISTRATIVE AUTHORIZATIONS
Article 7. Authorizations for the exploitation of
technological platforms
7.1 Legal entities incorporated in Peru in accordance
with the provisions of the General Companies
Law, as well as Branches established in Peru of
legal entities incorporated abroad, must
request authorization for the exploitation of
technological platforms for online games.
distance or distance sports betting.
7.2 Legal entities incorporated abroad must request
authorization for the exploitation in Peru of
technological platforms for remote gaming
and/or remote sports betting.
7.3 Authorizations for the exploitation of technological
platforms for remote gaming or remote sports
betting are granted independently for each
activity subject to an exploitation authorization,
and will have a validity period of six (06)
calendar years, renewable equally. time frame.
7.4 Authorizations for the exploitation of technological
platforms are very personal and therefore non-
transferable and are obtained on the basis of
legal, technical, economic-financial and
background reports in accordance with the
provisions of the Regulation.
7.5 The MINCETUR informs the UIF-PERU and the
SUNAT about the authorizations for the
exploitation of technological platforms granted,
as well as about the results of the economic-
financial evaluations carried out on the
requesting legal entity, partners, managers,
directors and representatives with registered
powers. in Public Records.
7.6 The exploitation of the technological platform for
remote gaming or remote sports betting, as
appropriate, must be carried out through the
use of the authorized domain with the
extension “bet.pe” obtained from a public or
private entity or organization responsible for
granting the domains with the aforementioned
extension, provided that the technological
platforms for remote gaming or remote sports
betting have the corresponding authorizations
granted by MINCETUR.
 A Peruvian man/Saturday August 13, 2022 LAWS
Article 8. Authorization and registration (homologation)
8.1 The technological platforms for remote gaming or
remote sports betting, game programs,
progressive systems, payment gateways and
main components and/or services are subject
to authorization and registration
(homologation), in accordance with the
requirements and conditions. established in the
Regulations.
8.2 The technological platforms for remote gaming or
remote sports betting, gaming programs,
progressive systems, payment gateways and
main components and/or services must have a
Certificate of Compliance issued by any of the
authorized certification laboratories, in which
records the observance of the technical
standards established in the Law, Regulations
and in the Directives of mandatory compliance.
8.3 The authorizations and registrations granted to
the technological platforms for remote gaming
or remote sports betting have a validity period
of two (02) calendar years, renewable for the
same period of time.
8.4 The authorizations and registrations of gaming
programs, progressive systems, payment
gateways and main components and/or
services that form an integral part of the
technological platforms authorized and
registered with MINCETUR, have an indefinite
period of validity.
8.5 Updates and/or modifications to the authorizations
and registration granted must be authorized by
MINCETUR, in accordance with the deadlines,
requirements and procedures established in
the Regulations.
Article 9. Authorizations for the operation of
remote sports betting gaming rooms
9.1 MINCETUR authorizes the operation of remote
sports betting gaming rooms to legal entities
constituted in accordance with the provisions of
the General Companies Law, without prejudice
to whether it is the same legal entity that holds
the authorization of a technological platform
for the exploitation of remote games or remote
sports betting, or of another related legal
entity.
9.2 The operating authorization is granted with
respect to an authorized and registered remote
sports betting technological platform, provided
that it had previously been the subject of an
operating authorization granted by MINCETUR.
9.3 The period of validity of the authorization granted
for the operation of remote sports betting
gaming rooms is limited to the period of
validity of the authorization to operate the
technological platform for remote sports
betting.
9.4 Exploitation authorizations are granted in respect
of one (01) games room and one (01)
technological platform.
Article 10. Authorizations for certification
laboratories
MINCETUR authorizes certification laboratories to
carry out technical evaluation of technological platforms
for remote gaming, remote sports betting, gaming
programs, applicable return percentages, betting
terminals, progressive systems, main components and/or
services, which are issued in accordance with the
conditions, requirements and deadlines established in the
Regulation.
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CHAPTER III
PLAYERS, BETS, PROGRESSIVE SYSTEMS,
BONUSES, MEDIA
GAME AND PAYMENT
Article 11. Verification of player status The identity,
age, nationality or immigration status of the players is
verified by the holder of the authorization for the
exploitation of a technological platform for remote
gaming or remote sports betting, upon registration of the
player on the platform. technological, without prejudice to
the applicable access controls and if the bet is made
through the gaming means indicated in section 14.1 of
article 14 of the Law or in the remote sports betting
gaming rooms authorized by MINCETUR.
Article 12. Of the bet
12.1 Acceptance
12.1.1 The acceptance of a bet on the
technological platforms of remote
gaming or remote sports betting implies
the existence of an agreement between
the player and the holder of the
authorization for the exploitation of said
technological platform under the terms
and conditions previously stated.
established, and cannot be subject to
variation once the bet is accepted.
12.1.2 The terms and conditions established by
the aforementioned owner must be
informed to the player before accepting
the bet. Likewise, they must respect the
applicable constitutional, legal and/or
regulatory norms and be found in an
easily accessible link on the
technological platforms for remote
gaming or remote sports betting.
12.1.3 In the case of remote sports betting, the
acceptance of the bet can only occur
before or during the development of the
sporting event that is the subject of the
bet, in accordance with its conditions
and terms.
12.2 Modalities or types of bets
12.2.1 The owners of the technological
platforms for remote gaming may use
the modalities or types of bets available
on the aforementioned platforms,
provided that said modalities or types of
bets do not violate this Law or the
Regulations, affect the randomness of
the game. and/or the minimum
percentage of return to the public.
12.2.2 The owners of the technological
platforms for remote sports betting
games may use the modalities or types
of bets available on the aforementioned
platforms, provided that said modalities
or types of bets do not violate this
Law or Regulation.
12.3 Conditions
12.3.1 In the case of remote gaming
technological platforms, only those
games authorized and registered with
the MINCETUR can be bet on.
12.3.2 On technological platforms for remote
sports betting, only those sporting
events can be bet on.
6 LAWS
that are part of a national or international
sports federation or league.
Article 13. Progressive Systems
13.1 The use of progressive systems on remote
gaming technological platforms is permitted,
with prior authorization from MINCETUR and
provided that such systems are authorized and
registered.
13.2 The prizes offered by the holders of an
authorization for the exploitation of
technological platforms for remote gaming
under progressive systems cannot exceed 60%
of the amount of the guarantee they are
required to pay.
Article 14. Gaming means
14.1 The gaming media permitted in the exploitation
of technological platforms for remote gaming
and remote sports betting are personal
computers, mobile phones, as well as any other
electronic device for personal use through
which you can interact with the platform.
technology of the holder of the authorization to
operate the technological platform, in
accordance with the provisions of the
Regulations of the Law.
14.2 Betting terminals can only be installed in remote
sports betting gaming rooms, requiring
MINCETUR authorization for their exploitation,
prior evaluation by the authorized certification
laboratories, in accordance with the provisions
of the Regulations. the
Law.
14.3 In the remote sports betting rooms, cards,
tickets, tickets or any other printed or virtual
gaming medium are delivered, coming from
the computer applications and/or betting
terminals used, as appropriate.
Article 15. Means of payment for bets or prizes
15.1 Payment of bets is made with currency, credit
cards, debit cards or any other means of
payment accepted by the holder of the
authorization to operate a technological
platform, with the exception of
cryptocurrencies.
15.2 The payment method must allow the identification of the
player, as well as the concept of the transaction
carried out and be used only by the player
registered on the technological platform on
which the bet was made, in accordance with the
conditions and requirements established in the
Regulations.
15.3 In the case of bets made in remote sports betting
gaming rooms authorized by MINCETUR,
payment is made in cash or using any of the
payment methods provided for in the
preceding paragraph.
15.4 The means of payment accepted by the holder of
the authorization to operate a technological
platform must be unique for each player and
the prize payment must be delivered only to the
player who placed the bet and verified the
winning play.
15.5 The prizes obtained are paid into the payment
method in which the player places the bet, or
failing that, into an account in their name
opened in a company in the financial system
under the supervision of the SBS.
Article 16. Bonuses
16.1 The holders of an authorization for the
exploitation of technological platforms of
Saturday August 13, 2022 / A Peruvian man
Remote games or remote sports betting, in
addition to the corresponding prize, can give
players bonuses as a result of the verification of
a winning play, to be exchanged for money, in
whole or in part, at the player's sole discretion. .
16.2 Likewise, they can deliver welcome bonuses or
similar, as long as they are not allowed to be
exchanged for money.
16.3 Once the bet has been placed with a charge to
the bonuses obtained, said bet constitutes
income of the owner of the exploitation of the
technological platform for the corresponding
tax purposes.
CHAPTER IV
DATABASE, SERVERS, ACCESS CONTROLS, DATA
TRANSMISSION AND SECURITY
OF THE INFORMATION
Article 17. Access controls to technological
platforms
The technological platforms for remote sports betting
and gaming have the physical and logical access controls,
network security and risk management that are necessary
in accordance with current regulations on information
security and/or comply with the international standards
and/or good practices that are required, in order to
comply with the provisions of the Law and regulatory
standards.
Article 18. Information Security Controls
The technological platforms for remote sports betting
and betting have the measures and controls that allow the
security of the data contained in the technological
platforms to be adequately protected, through the use of
secure storage and communication protocols and
standard coding algorithms, according to with current
regulations and good practices in terms of information
security and protection of personal data.
Article 19. Transmission of technical and economic
data
The technological platforms present computer
applications and redundant connections that allow the
real-time transmission of technical and economic data to
MINCETUR and SUNAT, in accordance with the provisions
of the mandatory Regulations and Directives.
Article 20. Servers and their physical location
20.1 The servers of the technological platforms for
remote gaming or remote sports betting may
be located inside or outside of Peru.
20.2 The servers referred to in section 20.1 must be
installed in environments for exclusive use with
air conditioning systems, fire protection and
grounding, server redundancy, high availability
systems, uninterrupted power supply systems,
as well as systems protection against
unauthorized physical and logical access, in
order to guarantee uninterrupted operation
and availability of the service, according to the
conditions and specifications established in the
Regulation.
20.3 The holders of an authorization to operate
technological platforms for remote gaming
and/or remote sports betting must have the
certifications issued by the authorized
certification laboratories by virtue of which they
record compliance with the requirements and
technical conditions established in this Law and
in the Regulations for the installation and
operation of the servers in which
 A Peruvian man/Saturday August 13, 2022 LAWS
The technological platforms for remote gaming
and/or remote sports betting are installed.
Article 21. Access to the player database
21.1 Holders of an authorization to operate
technological platforms for remote gaming
and/or remote sports betting, directly or
through service providers linked to the
operation and exploitation of technological
platforms for remote gaming and/or betting.
sports betting, provide MINCETUR and/or
SUNAT, as established by the Regulation, with
the necessary access to obtain information on
the operations carried out by players registered
on the technological platforms of remote
gaming and/or remote sports betting. , as
appropriate and in compliance with current
regulations regarding personal data.
21.2 The player database contains at least information
on bets placed, payment methods used, prizes
and bonuses obtained, as well as cancellations
made, without prejudice to additional
information linked to the money transactions
they make. and that establishes the Regulation.
21.3 The player database must be treated in
accordance with the provisions of Law No.
29733, Personal Data Protection Law, and its
Regulations.
CHAPTER V
GUARANTEE
Article 22. Guarantee of the holder of the exploitation
authorization
22.1 The holders of an authorization for the
exploitation of remote gaming or sports betting
technological platforms grant a guarantee in
favor of MINCETUR, in support of the
obligations and sanctions derived from the
application of this Law.
22.2 The guarantee is payable for each authorization
to operate technological platforms for remote
sports betting or betting and for each remote
sports betting gaming room subject to
authorization.
Article 23. Guarantee of authorized certification
laboratories
The authorized certification laboratories comply with
granting MINCETUR a guarantee in support of the
obligations and sanctions derived from the application of
this Law.
Article 24. Characteristics, amount and renewal of the
guarantee
24.1 The guarantee is joint and several, irrevocable,
unconditional and automatically carried out, it
is not subject to embargo or other
precautionary measure and takes the form of a
bank deposit, bank guarantee letter or a surety
policy, issued by a company in the financial
system, under the supervision of the SBS.
24.2 The term of the guarantee is one (01) calendar
year, which must be renewed for the same
period, one (01) month in advance of its
expiration date.
24.3 If the guarantee is not renewed once the validity
period has expired, MINCETUR renders void the
authorizations granted derived from the
administrative procedures in the
7
that the presentation of the guarantee granted
was required.
24.4 The amount of the guarantee granted for the
exploitation of the technological platforms for
remote sports betting or games is equivalent to
two hundred (200) Tax Tax Units (UIT), in force
on the date of granting and five ( 05)
Additional UIT for each remote sports betting
gaming room subject to authorization.
24.5 The amount of the guarantee that must be presented
holders of an authorization for technological
platforms for remote gaming or sports betting,
will increase in proportion to the increase in the
net income generated annually by the
aforementioned holders, in accordance with
the provisions of the Regulation.
24.6 The amount of the guarantee granted by the
authorized certification laboratories is one
hundred (100) Tax Tax Units (UIT), in force on
the date of granting.
Article 25. Execution of the guarantee
25.1 Total or partial execution of the guarantee is
carried out through a Resolution issued by
MINCETUR.
25.2 The executed guarantee is replaced within a
period that does not exceed fifteen (15)
business days from the date of its execution,
without prejudice to the fact that the holder of
the authorization to operate the technological
platforms for remote gaming or remote sports
betting incurs the commission of any
punishable administrative infraction or may be
subject to the application of precautionary or
corrective measures in accordance with what is
established in the Regulation.
25.3 The holders of the authorization to operate
technological platforms for remote gaming or
remote sports betting, as appropriate,
temporarily suspend their activities until the
payment of the required debt is met and the
guarantee that was subject is not replaced. of
execution.
25.4 Once the period provided for in section 25.2 of
this article has expired, without the executed
guarantee having been replaced, MINCETUR
revokes the authorizations granted.
CHAPTER VI
OBLIGATIONS AND PROHIBITIONS
Article 26. Obligations of the holders of an
exploitation authorization
Holders of an authorization to operate technological
platforms for remote gaming or remote sports betting are
obliged to:
26.1 Guarantee that the exploitation of remote games
or remote sports betting meets the purposes
provided for in article 2 of the Law.
26.2 Comply with the rules that regulate remote
gaming or remote sports betting provided for
in the Law, the Regulations and the mandatory
Directives, as well as the rules that regulate the
SPLAFT.
26.3 Ensure compliance with the characteristics,
functionalities, integration of components and
services, high availability connections, access
controls and information security that the
technological platforms for remote gaming and
remote sports betting must comply with, in
accordance with the provisions of the Law, its
Regulations,
8 LAWS
Directives of mandatory compliance, and with
the current regulations on the matter.
26.4 Have the software or computer programs that
are necessary to establish records,
classifications, due diligence protocols, alerts
about transactions and suspicious or unusual
gaming patterns, or about other aspects that
are subject to control and/or verification, in
order to avoid the commission of fraudulent
acts or transactions that violate the provisions
of the Law, the Regulations, consumer
protection standards or those that regulate the
control of money laundering and financing of
terrorism, as well as any information that
requires SUNAT for the adequate control of the
corresponding tax obligations and everything
that is required for the adequate control of
such obligations.
26.5 Maintain backup copies and backup and
continuity controls that allow immediate
recovery of the database and transactions
generated on the technological platforms
subject to authorization, in accordance with
current regulations on personal data and
information security.
26.6 Comply with the payment of prizes to players,
and, where applicable, with the return of the
full amount of the canceled bets, observing the
conditions and deadlines established in the
Regulations, without prejudice to the type of
bet used, means of game, means of payment
and/or terms and conditions established for the
offer and acceptance of the bet.
26.7 Provide the facilities that are necessary to the
staff of MINCETUR, the National Institute for
the Defense of Competition and the Protection
of Intellectual Property – INDECOPI, of the
SUNAT, as well as the staff of any other
administrative entity that requires within its
powers. carry out inspection tasks derived from
the application of the Law and its Regulations,
as well as the Tax Code and the rules that
regulate taxes.
26.8 Provide the SUNAT with the users and access
codes to the servers and databases that allow
obtaining information on the operations carried
out by the players registered on the
technological platforms of remote gaming and
remote sports betting, in accordance with what
is established. establish the Regulation.
26.9 Promote responsible gaming guidelines and
establish voluntary exclusion procedures on
technological platforms for remote gaming or
sports betting, in accordance with the
provisions of the Regulations and/or the
mandatory Directives.
26.10 Ensure that, on remote gaming or remote sports
betting technological platforms, bets, prizes
and bonuses are recorded online in the
corresponding player account.
26.11 Redirect the income made by the player from a
technological platform not authorized for
exploitation in the country, to a technological
platform that has said authorization, in cases in
which both technological platforms belong to
the same owner.
26.12 Maintain an account opened in a financial or
banking institution under the supervision of the
Superintendency of Banking, Insurance and
Private Pension Fund Administrators (SBS), in
which deposits for bets made by players are
exclusively held. and the intangibility of the
deposits made for the aforementioned concept
is guaranteed, as long as
Saturday August 13, 2022 / A Peruvian man
The result of the bets placed is not known, and
the holder of the authorization of the
technological platform will be responsible for
the costs for the service of opening and
maintaining the financial or bank account, as
well as the payment of taxes that may levy the
movements. of the deposits made.
26.13 Verify the use of a single payment method per
user registered on the technological platform
for remote gaming or remote sports betting,
and that the ownership of said payment
method corresponds with the identity of the
player who places the bet. .
26.14 Incorporate into the technological platforms of
remote gaming or remote sports betting, in a
visible and easily accessible manner, the
authorization registration code granted by the
MINCETUR, the Single Registry of Taxpayers, as
well as the following warning: “The “Excessive
remote sports betting and gaming can cause
gambling addiction.”
26.15 Maintain the conditions and requirements under
which the exploitation authorization was
granted.
26.16 Ensure that, in remote sports betting gaming
rooms, players are duly registered and that
bets placed are recorded online on remote
sports betting technological platforms, in the
corresponding player account.
26.17 Exploit technological platforms for remote
gaming or remote sports betting through a
domain with the extension: “bet.pe”.
26.18 Verify the identity, age, nationality or
immigration status of the players, upon
registration on the remote gaming or remote
sports betting platforms.
26.19 Guarantee that service providers of authorized
and registered technological platforms provide
MINCETUR and/or SUNAT with the necessary
information and access in the inspection
procedures of remote gaming or remote sports
betting platforms.
26.20 Observe any other obligation provided for in the
Regulations.
Article 27. Prohibitions of holders of an exploitation
authorization
Holders of an authorization to operate technological
platforms for remote gaming or sports betting are
prohibited from:
27.1 Exploit unauthorized or expressly prohibited
games of chance on technological platforms.
27.2 Operate remote sports betting gaming rooms
without having the operating authorization
granted by MINCETUR.
27.3 Maintain as partner, director, manager or legal
representative with powers registered in Public
Registries, people who, according to the
evaluations carried out by MINCETUR, do not
comply with the legal, economic-financial and
legal requirements and conditions. /or
background information provided for in the
Law, its Regulations and/or Directives of
mandatory compliance.
27.4 Incorporate betting games on technological
platforms on events or events of any nature
that are not related to the games or bets
authorized for their exploitation.
27.5 Incorporate into the advertising of technological
platforms for remote gaming or remote sports
betting, as well as in
 A Peruvian man/Saturday August 13, 2022 LAWS
remote sports betting gaming rooms, to
minors, including girls, boys and adolescents,
as well as messages directed to the
aforementioned population through real or
virtual representations of them.
27.6 Establish conditions for placing bets on remote
games or remote sports bets that allow the
money obtained as a prize or bonus to be used
to place new bets that are not part of the tax
base of the Gaming Tax, according to
correspond.
27.7 Carry out returns, cancellations or any other
operation regardless of the name assigned,
intended to render the bet placed void, except
in the cases provided for in the Regulations.
27.8 Transfer under any modality, in whole or in part,
the authorization to operate technological
platforms for gaming or remote sports betting
granted by MINCETUR.
27.9 Accept bets made by players who are not
previously registered on the technological
platforms of remote gaming or remote sports
betting.
27.10 Contravene the other prohibitions established in
the Regulations.
Article 28. Prohibition of participating in remote
games and/or remote sports betting
The following natural persons are prohibited from
participating in remote games and/or remote sports
betting:
28.1 Minors, which include girls, boys and adolescents.
28.2 People who have influence or impact on the
result of the sporting fact or event that is the
subject of the bet or on any other fact or
circumstance that may occur in said sporting
event, among whom are athletes, referees,
judges, coaches and any other participant that
could establish the Regulations.
28.3 MINCETUR officials and workers who carry out
the tasks of authorization, inspection and
sanction of the activity providers.
28.4 The partners, directors, managers,
representatives, persons with executive
functions or decision-making powers and the
staff of the holder of the authorization to
operate technological platforms for remote
gaming or remote sports betting.
28.5 Persons registered in the Registry of Persons
Prohibited from Accessing Establishments
Destined for the Exploitation of Casino Games
and Slot Machines, in charge of the General
Directorate of Casino Games and Slot
Machines, or whichever takes its place,
dependent on MINCETUR.
28.6 The other natural persons provided for in the
Regulations.
Article 29. Minimum required distance to remote
sports betting gaming rooms
29.1 Remote sports betting gaming rooms must not be
located less than one hundred and fifty (150)
meters, following the minimum pedestrian
route, from temples or educational centers
where regular basic education is taught.
29.2 In the case of a sports betting gaming room
installed in a slot machine and/or casino game
room authorized by MINCETUR, in verifying
compliance with the minimum distance
referred to in the preceding paragraph,
9
The minimum distance determined in the
authorization procedure for the operation of
the casino gaming room and/or slot machines
followed under the provisions of Law No. 27153
and amendments must be taken into
consideration.
29.3 The determination of the minimum distance
provided for in this article is carried out
following the rules and conditions established
in the Regulations and in the mandatory
Directives.
CHAPTER VII
DISSEMINATION OF ADVERTISING AND/OR SPONSORSHIP
Article 30. Prohibition of dissemination of
advertising The dissemination of advertising from
technological platforms for remote gaming and remote
sports betting and remote sports betting game rooms
that are not previously authorized by MINCETUR is
prohibited.
Article 31. Sponsorship
The technological platforms authorized by MINCETUR
may sponsor companies, individuals, events or activities
of any nature, to the extent that the sponsorship does not
violate existing legislation.
Article 32. Violations and competent authority
Failure to comply with the provisions contemplated in
this chapter constitutes an infringement of the Principle of
Legality provided for in Legislative Decree No. 1044,
Legislative Decree Approving the Law for the Repression
of Unfair Competition, the determination of which is the
responsibility of the National Institute for the Defense of
Competition and the Protection of Intellectual Property –
INDECOPI.
Article 33. Regulatory standards
The regulations of the Law indicate the exhibition
schedules, as well as the additional warnings and
restrictions that are established, according to the means
of communication used, in order to comply with the
purposes provided for in this Law.
CHAPTER VIII
CONTROL OF REMOTE GAMES AND
REMOTE SPORTS BETTING
Article 34. Inspection actions
34.1 The monitoring tasks of technological platforms
are carried out through physical and/or logical
access, in person or remotely.
34.2 The holder of the authorization to operate a
technological platform for remote gaming or
remote sports betting, provides MINCETUR with
the users and/or access keys to the servers and
database, in accordance with what is
established in the Regulations. , as well as
presents every two (02) calendar years counted
from the authorization and registration
(homologation) or the modifications to said
authorization and registration, as appropriate,
an audit report prepared by one of the
Certification Laboratories authorized before the
MINCETUR, in accordance with the terms,
deadlines and conditions established in the
Regulations.
34.3 Without prejudice to the provisions of the
previous section, MINCETUR directly carries out
the planned or unexpected audits that are
necessary to the technological platforms of
remote gaming or remote sports betting or
entrusts said work to the Certification
Laboratories authorized by MINCETUR. .
34.4 MINCETUR can verify the information obtained
from inspection actions
10 LAWS
through service providers linked to the
operation and exploitation of technological
platforms for remote gaming and/or remote
sports betting, as established in the Regulation.
CHAPTER IX
REGIME OF OFFENSES AND PENALTIES
Article 35. Violations
35.1 Failure to comply with the provisions of the Law and
its Regulations constitutes an administrative
infraction, which may be minor, serious or very
serious.
35.2 The money collected from the imposition of
administrative fines derived from the
application of the Law and the Regulations has
the destination provided for in the current legal
regulations on the matter.
Article 36. Sanctions, corrective and precautionary
measures
36.1 The administrative sanctions applicable to natural
or legal persons included in article 4 of the Law
that incur an administrative infraction are the
following:
a) Warning
b) Fine of 1 to 200 UIT
c) Cancellation of administrative authorization
d) Disqualification for up to 10 (ten) years
e) Permanent disqualification.
36.2 Without prejudice to the administrative sanctions
indicated above, one or more of the following
corrective measures are imposed:
a) Temporary closure of establishment
b) Temporary suspension of activities
c) Closing of establishment
d) Asset confiscation
e) Immobilization of assets
f) Blocking IP addresses, URLs, WEB pages and/
or computer applications.
The corrective measure of temporary
suspension of activities will also apply when
infractions regulated in the Tax Code are
detected, according to what the regulations
establish.
36.3 Likewise, in order to ensure the effectiveness of
the final resolution to be issued within the
sanctioning procedure, the MINCETUR is
authorized to impose temporarily, individually
or jointly, any of the following provisional or
precautionary measures as established in
article 256 of the TUO from the LPAG:
a) Temporary closure of establishment
b) Temporary suspension of activities
c) Asset confiscation
d) Immobilization of assets
e) Blocking IP, URL, WEB pages and/or
computer applications.
Article 37. Procedure for determining violations
and applying sanctions
37.1 The graduation and application of sanctions and
administrative measures, as well as the
procedure for determining infractions and
application of sanctions, are regulated in the
Regulations of the Law.
37.2 Assets seized and declared abandoned may be
donated or destroyed, in the cases and
conditions established in the Regulations.
Saturday August 13, 2022 / A Peruvian man
Article 38. Punishable infractions
a) Exploit technological platforms for remote gaming
or remote sports betting without previously
having the corresponding administrative
authorization.
b) Exploit game programs for remote gaming
technological platforms that do not previously
have the corresponding authorization and
registration (homologation).
c) Exploit technological platforms for remote
gaming or remote sports betting through
domains that do not have the extension:
“bet.pe”.
d) Exploit remote sports betting gaming rooms
without having the operating authorization
granted by MINCETUR. Exploit progressive
and) systems for technological platforms for remote
gaming or remote sports betting without the
corresponding exploitation authorization or
authorization and registration.
F) Exploit a quantity or type of gaming programs
other than that authorized for remote gaming
technological platforms.
g) Prevent, hinder or not provide the facilities
established in the Law or in the Regulations for
the exercise of control and inspection actions
by the competent authority.
h) Modify the modalities, types or conditions of
the bet once made by the player and accepted
by the holder of the authorization to operate
remote games or remote sports betting.
Yo) Failure to comply with the delivery of bonuses
or payment of prizes obtained by players,
under the established conditions and deadlines.
j) Failure to present the information required by
the competent authority within the established
deadlines.
k) Allow bets to be made by people not previously
registered on the technological platforms for
remote gaming and remote sports betting.
l) Do not register online bets placed in the
players' account on remote gaming or remote
sports betting platforms.
m) Employ or consent to the use of fraudulent,
irregular procedures or illicit operations in the
exploitation of remote games or remote sports
betting.
n) Consent or allow the performance on remote
gaming or remote sports betting platforms, as
well as in remote sports betting game rooms,
of acts that threaten public health and safety.
either) Allow access to remote gaming or remote
sports betting platforms for people prohibited
from accessing them.
p) Contravene the rules established in the Law or
in the Regulations related to the database,
servers, data transmission and information
security.
q) Failure to comply with the obligations or
prohibitions imposed by the holders of the
administrative records derived from the
application of this Law that are not related to
the authorization of the exploitation of remote
games or remote sports betting.
r) Failure to maintain the requirements or
conditions provided for in the Law or the
Regulations in remote sports betting gaming
rooms.
s) Failure to maintain the conditions under which
 A Peruvian man/Saturday August 13, 2022 LAWS
Authorization to operate remote gaming or
remote sports betting or registration in the
administrative records derived from the
application of the Law or Regulation was
granted.
t) Entrust, delegate or subcontract with third
parties, under any modality or circumstance,
the total or partial performance of tests, trials,
consultations and/or reports by authorized
certification laboratories, on compliance with
the technical standards required of the
platforms. technologies of remote gaming and
remote sports betting.
or) Grant certifications regarding technological
platforms, game programs, progressive
systems and components in charge of
authorized certification laboratories, which do
not comply with the technical requirements
established in the Law or in the Regulations.
v) Failure to provide the authorized certification
laboratories with facilities to accredited
MINCETUR personnel for the exercise of
inspection functions.
w) Failure to comply with the operating conditions
established for remote sports betting gaming
rooms.
x) Contravene the other obligations and
prohibitions established in the Law and the
Regulations.
and) Exploit betting terminals not authorized and
registered by MINCETUR.
CHAPTER X
TAX ON REMOTE GAMES AND
REMOTE SPORTS BETTING
Article 39. Creation of the Tax on Remote Gaming
and Remote Sports Betting
39.1 Create the Tax on Remote Gaming and Remote
Sports Betting, hereinafter the Tax, which taxes
the exploitation of remote games and remote
sports betting developed on technological
platforms that require authorization from
MINCETUR for their exploitation, in accordance
to the provisions of Chapter II.
39.2 The tax is monthly.
Article 40. Taxpayer
The taxpayers of the Tax are the legal entities
incorporated in Peru and the Branches of legal entities
incorporated abroad that operate remote games and/or
remote sports betting developed on technological
platforms.
Article 41. Tax base
41.1 For the purpose of determining the tax base, the
following is taken into account:
a) The monthly gross income is made up of the
amount of bets received in the month,
understood as the money or bonus
valued in money applied to the remote
game or remote sports bet, and other
concepts paid by the players in favor of
the taxpayer, including those charged to
the progressive system, as appropriate.
b) The monthly net income is equal to the
difference between the monthly gross
income received in a month and the total
amount of returns and prizes delivered in
the same month.
c) If within the same month the amount of
returns made and/or prizes awarded
exceeds the amount of gross income
received, the balance
eleven
pending is deducted from the gross
income of the following months, until its
total extinction.
d) The tax base of the tax is constituted by the
monthly net income less the maintenance
expenses of the technological platform
for remote gaming, or remote sports
betting.
e) The maintenance expenses indicated in the
previous section are equivalent to two
percent (2%) of the monthly net income.
41.2 The tax base is determined independently for
each remote gaming technological platform, or
remote sports betting, in accordance with the
accounting information registered in the
database of the technological platforms'
servers.
Article 42. Tax Rate
The tax rate is 12% of the tax base.
Article 43. Tax Administration
SUNAT is the public entity that administers the Tax.
Article 44. Destination of the income generated by
the Tax
The income from the Tax, after applying the
percentage that corresponds to SUNAT and the Tax Court,
is distributed as follows:
a) 20% constitutes income from the Public Treasury.
b) 20% transferred to the Ministry of Health, going to
the mental health program.
c) 40% constitutes Resources Directly Collected from
MINCETUR. Twenty-five percent (25%) must be
allocated to control and oversight of the
exploitation of technological platforms for
remote gaming and/or sports betting and the
remaining seventy-five (75%) to tourism
promotion and development.
d) 20% constitutes income from the Peruvian Sports
Institute (IPD). For the promotion and massification of
sport at the national level.
Article 45. Place, form and term for the declaration and
payment of the Tax
45.1 Taxpayers are required to submit the sworn
declaration for the income received each month
and make the payment of the Tax, within the
deadlines established in the Tax Code for
monthly taxes.
45.2 SUNAT, through a superintendency resolution,
will establish the form, term and conditions in
which the declaration and payment of the Tax
will be made.
Article 46. Deductible expense
The Tax paid by taxpayers domiciled in the country, in
accordance with the provisions of the Income Tax Law,
constitutes a deductible expense for the purposes of
determining the Income Tax.
Article 47. Tax Violations and Sanctions The regime
of tax infractions and penalties applicable to the
exploitation of remote games and remote sports betting
developed on technological platforms is regulated by the
provisions of the Tax Code.
Article 48. Financing
The implementation of this Law is financed from the
institutional budget of the specifications involved, without
demanding additional resources from the Public Treasury.
12 LAWS
FINAL COMPLEMENTARY PROVISIONS
FIRST. Validity
This Law comes into force at sixty
(60) days from the date of publication in the official newspaper
El Peruano of the Supreme Decree that approves its
Regulations.
SECOND. Regulation
Through Supreme Decree, MINCETUR regulates the Law
within a period that must not exceed one hundred and twenty
(120) business days counted from the date of publication of
the Law in the official newspaper El Peruano.
THIRD. Actions to block WEB pages, IP addresses,
URLs and payment methods
At the request of MINCETUR, the Ministry of Transport
and Communications is obliged to carry out the necessary
actions to execute the blocking of WEB pages, IP
addresses, URLs and/or computer applications, through
which game offers are made to distance and distance
sports betting from technological platforms not
authorized by MINCETUR.
QUARTER. Operating licenses
Under the administrative responsibility of the
competent officials, municipalities can only grant
operating licenses to the holders of authorizations to
operate technological platforms for remote gaming and/
or remote sports betting or to the owners of remote
sports betting gaming rooms. granted by MINCETUR.
MINCETUR will publish the exploitation authorizations
granted to the owners of the technological platforms for
remote gaming and remote sports betting on the
institutional web portal.
FIFTH. Remote games or sports betting expressly
prohibited
Any distance game or distance sports bet referred to
in the Law, Regulations and Directives of mandatory
compliance carried out without the corresponding
authorization qualifies as a distance game or distance
sports bet expressly prohibited.
SIXTH. Bets on equestrian events and similar
Bets on equestrian and similar events made at
racecourses, telepodromes or establishments set up for
this purpose are governed by the rules on the matter,
provided that such bets are made with respect to live
equestrian events that take place in Peru, with regardless
of the means used for its offer and acceptance.
SEVENTH. Qualification of Administrative
Procedures and payments for processing fees
The administrative procedures for authorizing the
exploitation of technological platforms for remote gaming
and remote sports betting, as well as the authorizations
derived from the authorization and registration
procedures, qualify as prior evaluation procedures with
the application of negative administrative silence.
The other administrative procedures provided for or
derived from the application of this law and its regulations
qualify as prior evaluation procedures.
Likewise, with the exception of administrative
sanctioning procedures, in the administrative procedures
planned or derived from the application of the Law,
payment for the processing fee is required as an
admissibility requirement.
For the purposes of the implementation and
enforceability of this final complementary provision, the
standards established in the LPAG must be observed.
EIGHTH. Validity of the modifications to Supreme
Decree No. 055-99-EF, Single Ordered Text of the
General Sales Tax and Selective Consumption Tax Law
The complementary modifying provisions
Saturday August 13, 2022 / A Peruvian man
They come into force on the first calendar day of the
month following the validity of the Law.
NINTH. Validity of the Tax on Remote Gaming and
Remote Sports Betting
The Tax on Remote Gaming and Remote Sports
Betting comes into effect on the first calendar day of the
month following the validity of the Law.
COMPLEMENTARY PROVISION
MODIFICATION
ONLY. Modification of paragraph a) of article 55
and the title of chapter IV, and incorporation of the
third paragraph of article 52, paragraph e) of article
53, numeral 4 of paragraph a) of article 56, the third
paragraph of article 59 and of the third paragraph of
article 63 of the General Sales Tax and Selective
Consumption Tax Law
Modify paragraph a) of article 55 and the title of
chapter IV and incorporate the third paragraph of article
52, paragraph e) of article 53, numeral 4 of paragraph a)
of article 56, the third paragraph of article 59 and the
third paragraph of article 63 of Supreme Decree No.
055-99-EF, Single Ordered Text of the General Sales Tax
and Selective Consumption Tax Law, with the following
texts:
“Article 52.- BIRTH OF THE TAX OBLIGATION
[...]
“In the case of remote games and remote sports
betting, the tax obligation originates at the moment in
which the bet is received, understood as the moment
in which it is applied in the remote game or remote
sports bet.”
“Article 53.- TAX SUBJECTS
[...]
and) The holders of an authorization for the
exploitation of technological platforms for
remote gaming or remote sports betting
granted by the competent authority.”
“Article 55.- TAX APPLICATION SYSTEMS
[...]
to) To Value, for the goods contained in Literal A of
Appendix IV and games of chance and betting,
with the exception of casino games and slot
machines; as well as remote games and remote
sports betting authorized in accordance with
the relevant legislation.”
[...]
“Article 56.- CONCEPTS INCLUDED IN THE TAX BASE
[...]
to) [...]
4. The value of each bet, in the case of remote
games and remote sports betting. For this
purpose, a bet is understood to be any money
or bonus valued in money applied in the
remote game or remote sports bet.”
[...]
“Article 59.- VALUE SYSTEM AND VALUE SYSTEM
ACCORDING TO PUBLIC SALE PRICE -
DETERMINATION OF THE TAX
[...]
In the case of remote games and remote sports
betting, the tax is determined for each bet, applying to
the tax base the rate established in Literal A of
Appendix IV.”
[...]
 A Peruvian man/Saturday August 13, 2022 LAWS
“CHAPTER IV
OF THE MEANS OF CONTROL AND PAYMENT”
“Article 63.- DECLARATION AND PAYMENT
[...]
To the subjects referred to in paragraph e) of article 53
who are not considered domiciled in the country,
according to the Income Tax regulations, the following
additionally applies:
a) The declaration may be made in national currency
or in dollars of the United States of America, in
accordance with what is established by the
corresponding regulatory standard.
b) If there is an obligation to maintain the Special
Electronic Registry referred to in article 63-A,
the declaration must be made in the same
currency used in said registry.
c) The time zone that is considered to determine
the date of birth of the tax obligation,
presentation of the declarations and payment
will be the Peruvian continental time, which
corresponds to the Coordinated Universal Time
- GMT, for its acronym in English, decreased by
5 hours (GMT-5).”
Please inform the President of the Republic for its
promulgation.
In Lima, on the twenty-fifth day of the month of July, two thousand
twenty-two.
MARÍA DEL CARMEN ALVA PRIETO
President of the Congress of the Republic
LADY MERCEDES CAMONES SORIANO First Vice
President of the Congress of the Republic
TO THE PRESIDENT OF THE REPUBLIC
THEREFORE:
I command it to be published and fulfilled.
Given at the Government House, in Lima, on the twelfth day of the
month of August of the year two thousand twenty-two.
JOSÉ PEDRO CASTILLO TERRONES
President of the Republic
ANÍBAL TORRES VÁSQUEZ
President of the Council of Ministers
2095517-1
LAW Nº 31558
THE PRESIDENT OF THE REPUBLIC
HOW MUCH:
THE CONGRESS OF THE REPUBLIC; He
has given the following Law:
LAW THAT GRANTS AN IMMEDIATE HIGHER
GRADE TO THE STAFF OF PNP SERVICE
OFFICERS, IN A SITUATION OF ACTIVITY,
INCLUDED IN SUPREME DECREE 010-2005-IN,
CLINICAL LABORATORY AND NURSING
PROFESSIONALS INCORPORATE THE CATEGORY OF
CLINICAL LABORATORY OFFICERS.
SERVICES IN THE GRADE OF LIEUTENANT PNP
Article 1. Granting of immediate higher grade
An immediate higher rank is granted, by exception
and only once, to the staff of service officers.
13
PNP, in a situation of activity, included in Supreme Decree
010-2005-IN, Incorporates professionals in Clinical
Laboratory and Nursing to the Category of Service
Officers in the grade of Lieutenant PNP, charged to the
budget of the Ministry of the Interior.
This article is not applicable to those who hold the
rank of colonel of PNP services.
Article 2. Authorization to apply in the 2022
promotion process
The personnel of the National Police of Peru included
in Supreme Decree 010-2005-IN, Incorporating
professionals in Clinical Laboratory and Nursing into the
Category of Service Officers in the grade of PNP
Lieutenant, are enabled, on an exceptional basis, to apply.
to the next higher grade starting from the officer
promotion process in 2022.
This article is not applicable to those who hold the
rank of colonel of PNP services.
Please inform the President of the Republic for its
promulgation.
In Lima, on the twenty-first day of the month of July, two thousand
twenty-two.
MARÍA DEL CARMEN ALVA PRIETO
President of the Congress of the Republic
LADY MERCEDES CAMONES SORIANO First Vice
President of the Congress of the Republic
TO THE PRESIDENT OF THE REPUBLIC
THEREFORE:
I command it to be published and fulfilled.
Given at the Government House, in Lima, on the twelfth day of the
month of August of the year two thousand twenty-two.
JOSÉ PEDRO CASTILLO TERRONES
President of the Republic
ANÍBAL TORRES VÁSQUEZ
President of the Council of Ministers
2095518-1
LAW Nº 31559
THE PRESIDENT OF THE REPUBLIC
HOW MUCH:
THE CONGRESS OF THE REPUBLIC;
He has given the following Law:
LAW THAT CREATES THE REGISTRY
FOR THE CONTROL OF CONTRACTS
CONSULTING IN THE STATE
Article 1. Object and scope of application of the Law
1.1 The purpose of this law is the creation of a registry
for the control of consulting contracts in the State,
whose purpose is to promote transparency and
accountability in State entities.
1.2 This law is applicable to all entities subject to
control by the National Control System, in
accordance with the provisions of article 3 of Law
27785, Organic Law of the National Control
System and the Comptroller General of the
Republic.
1.3 The obligations and responsibilities established in
this law are executed from the corresponding
institutional budget.