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What is Betting Tax Regulations in Tumbes, Peru about?

This document analyzes the betting tax in Peru and in the city of Tumbes. It explains the legislative background of the tax at the national level, its scope of application, and the taxable income of the organizing entities of equestrian events and similar activities where bets are placed. Then, it describes how this tax is specifically determined in Tumbes, including who administers it, its tax base, rate, and declaration procedure. Finally, it presents practical cases.

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EN