Sanctioned: May 22, 2002.
Promulgated: May 28, 2002.
The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:
EMERGENCY PLAN FOR THE
OPENING OIL GASARTICLE 1 The supply of oil gas throughout the national territory is urgently resolved. ARTICLE 2 Explain the Liquid Fuels and Natural Gas Tax, provided for in Title III of Law No. 23.966 (t. 1998) and its amendments to:
(a) Imports of oil gas carried out by the passive subjects of the said tax.
(b) The import operations of oil gas carried out by small operators or owners of marketing assets, the final consumers of the productive system and the providers of goods and persons transport services, which determine the regulation.
Oil gas sales made on the domestic market by passive tax subjects will also be exempt from this tax. This exemption will have effect only until it covers the volume of oil imported by the passive subjects of the tax.
The passive subjects covered by Act No. 23,966, which carry out the imports of oil for subsequent sale exempted from the tax shall comply with the requirements of the regulation on the controls to be used for the said operator.
For the purposes of the above-mentioned provisions, oil will be treated as such in article 4 of the Annex to Decree 74, dated 22 January 1998 and its modifications, regulation of the Liquid Fuels and Natural Gas Tax.(by art. 1 Decree No. 1808/2002 is extended until 31 October 2002, including the exemption provided for in this article for sales in the domestic oil market that the passive tax subjects themselves had imported between 29 May 2002 and 31 July 2002, inclusive. Watch: from the day of its publication in the Official Gazette and will have effect for all the operations envisaged in article 3 of the Reference Decree. ) Article 3 The exemption set out in Article 2 of the present period shall remain in force until 31 July 2002 and may be extended by the national executive branch for the term of three (3) more months to the extent that the domestic supply of such fuel is not normalized. ARTICLE 4 Contact the national executive branch.
DADA IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, 22 MAY 2002.
EDUARDO O. CHANGE. . JUAN C. MAQUEDA. . Eduardo D. Rollano. . Juan C. Oyarzún.(Note Infoleg: By art. 1 Decree No. 890/2002 B.O. 30/5/2002 is established as the date of entry into force of this Law on 29 May 2002.)