📋 Tender Overview
The measure contributes to the reduction of tax informality in the sector.The Ministry of Transportation and Communications (MTC) continues to strengthen actions aimed at the formalization of the land cargo transportation service at the national level. In this framework, it ordered the update of the table of reference values to optimize the application of the Tax Obligation Payment System (SPOT) in charge of the National Superintendency of Customs and Tax Administration (Sunat).
It is important to specify that the update of the table of reference values is the result of the articulated work of the Directorate of Policies and Standards in Road Transport, of the General Directorate of Policies and Regulation in Multimodal Transport, with the various freight transport unions in the country.
Supreme Decree No. 020-2021-MTC establishes the annual review of the reference values for their update in the years 2023, 2024 and 2025, considering the variation of the main cost factors related to the provision of the service, such as the exchange rate, the minimum vital remuneration, the price of fuel and the cost of tolls.
Through Supreme Decree No. 022-2025-MTC, published in the Official Gazette El Peruano, the modification of Annexes I and II of Supreme Decree No. 020-2021-MTC is approved, through which new values applicable to the land transportation service of goods are incorporated.
These annexes detail the reference values corresponding to cargo transportation during operations in ports and at the local level, as well as the amounts per ton established for journeys from Lima to the main destinations in the country.
With this measure, the MTC reaffirms its commitment to tax transparency, fair competition and the formalization of land transportation of goods, contributing to the efficiency of the deduction system and the strengthening of tax collection for the benefit of the country.
