Advanced Search

Liquid Fuel Tax And Natural Gas Law 23966 - Title Iii - Modification - Full Text Of The Norm

Original Language Title: IMPUESTO COMBUSTIBLES LIQUIDOS Y GAS NATURAL LEY 23966 - TITULO III - MODIFICACION - Texto completo de la norma

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
IMPESTS Law 25.745 Amend Law No. 23.966, Title III Liquid Fuels and Natural Gas Tax, which was ordered in 1998 and its amendments. Sanctioned: June 4, 2003. Partially promulgated: June 24, 2003.

The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:

ARTICLE 1 Amend Act No. 23.966, Title III on Liquid Fuels and Natural Gas Tax, which was ordained in 1998 and its amendments, as follows: (a) Replace Article 4 by the following:

"Article 4: The encumbered products referred to in Article 1 and the taxes are as follows:

Legal Concept

(a) No lead, up to 92 RON 70%

(b) Nafta without lead, of more than 92 RON 62%

(c) Naphta with lead, up to 92 RON 70%

(d) Nafta with lead, of more than 92 RON 62%

(e) Nafta virgin 62%

(f) Natural gasoline 62%

(g) Solvent 62%

(h) You will hold 62%

(i) Gas oil 19 per cent

(j) Diesel oil 19%

kerosene 19%

The basis for consideration for the purpose of liquidating the tax applicable to virgin nafta, natural gas, solvent and water, it will be the one for the leadless naphta of more than 92 RON.

The amount resulting from the liquidation of the tax by those responsible for the tax obligation shall not be less than that resulting from the application of the amounts of the unit of measure tax set out below:

Concept $ per litre

(a) Nafta without lead, up to 92 RON 0.5375

(b) Nafta without lead, of more than 92 RON 0.5375

(c) Naphta with lead, up to 92 RON 0.5375

(d) Naphta with lead, of more than 92 RON 0.5375

(e) Nafta virgin 0,5375

(f) Natural gasoline 0.5375

(g) Solvent 0,5375

(h) You'll hold 0,5375

(i) Gas oil 0.15

(j) Diesel oil 0.15

(k) Kerosene 0.15

They will also be encumbered with the liquor applied to the naphthas of more than NOVENTA and DOS (92) RON, the products composed of a mixture of hydrocarbons, to the extent that they qualify as naphthas according to the technical specifications of the regulatory decree, even if used in an intermediate stage of elaboration, have a non-fuel destination or are incorporated into non-encumbered products, except where applicable.

Please refer to the national executive branch for the implementation of the differentiated liquids for fuels in subparagraphs (a), (b), (c), (d) and (i), when the encumbered products are intended for consumption in border areas, to correct asymmetries originating in changes in the exchange rate. Such differentiated liquids shall be applied on the volumes available for the respective border area by the national executive branch.

The national executive branch shall determine, for the purposes of this law, the technical characteristics of the encumbered products cannot give retroactive effect to such characterization.

The national executive branch is empowered to incorporate into the levy products that are susceptible to use as liquid fuels by setting a liquor similar to that of the encumbered product that can be replaced. In the alconaftas the tax will be fully satisfied with the payment of the tax on the nafta component.

In the fuel biodiesel the tax will be fully satisfied with the payment of the tax on the oil component or other encumbered component, not being able to modify this treatment for the period of TEN (10) years. Pure biodiesel will not be encumbered by the time limit of TEN (10) years."

(b) Enter the following article:

"Article...: The tax of this law shall be liquidated by applying the respective liquidates on the net sale price arising from the invoice or document equivalent to operators in resale regime in the office plant, extended by those obliged to their income.

For the purposes of the preceding paragraph, the net sale price shall be understood as having been deducted the volume bonuses and the cash discounts made to the buyer by periods of payment or other similar concept, carried out in accordance with the customs of square, the tax debit of the Attached Value Tax corresponding to the seller as a taxpayer, the tax rate established by Decree No. 1381 of 1 November 2001

In the case of the Added Value Tax, discrimination shall be required, only in cases where the rules of this tax are established, in all cases meeting the requirement of due accounting.

When the person responsible for the tax makes his or her sales directly to final consumers, either by himself or through persons or companies that carry out the activities on behalf of the person responsible, or by order of the person responsible, whether under the terms of appropriation, location of services, commission or other equivalents, the tax will be liquidated on the basis of the sales value of the person responsible to operators in resale at the firm.

In cases of consumption of fuels encumbered of its own production .with the exception provided for in the second and third paragraphs of Article 1 of this Law, or of non-onerous transfer of such products, the value applied in the sales that of these same products are made to operators in resale regime in the office plant will be taken as an impossible basis.

In cases where, by the modes of marketing of encumbered products, disputes arise for the determination of the value of sale by the responsible to operators in resale regime in the office plant, or the latter does not exist, the Federal Public Income Administration AFAFIP. will establish the reference values that should be considered for the purposes of determining the tax.

When the person responsible for the tax performs his or her sales through or to persons or companies that can economically be considered to be linked to it because of the origin of his or her capitals, of the effective management of the business, of the distribution of profits, or of other circumstances of objective character, the tax shall be liquidated on the basis of the sale value of the person responsible to the operators in resale in the company of the office,

In no case shall the computable value for the purpose of the liquidation of the tax be less than the reference value published in the Official Gazette of the Argentine Republic, the Federal Public Income Administration, on the basis of the information to be provided to that agency by the Energy Secretariat, on the basis of the average net sale prices in place corresponding to the last month prior to the liquidation. The Executive Power of the Nation shall regulate the procedure to follow for the purpose of the determination of the reference value mentioned above.

In imports, the liquota will apply to the defined value for the application of import duties, to which all taxes will be added to or on the basis of the import, excluding those cited in the second paragraph of this article. The moment the importer or consume resale the imported product shall tax the corresponding tax liquidated on the basis of the value of sale to operators in resale regime in the company. In the event of not being passive subject to the tax, it must at least pay tribute to the amount of reference established by the Federal Public Income Administration .AFIP.. In all cases, the tax entered at the time of importation will be computed as payment on account.

In no case shall the tax of this law constitute the basis for which this article refers."

(c) Replace Article 5 with the following:

"Article 5: Faccinate the national executive branch to increase even in a VEINTICINCO FOR SCIENTY (25%) and to decrease even in a TEN BY SCIENTY (10%) the liquotas indicated in Article 4 when so advised the development of economic policy. This faculty may be exercised on a general or regional basis for all or some of the encumbered products."

(d) Default of Article 6.

(e) Replace the second paragraph of Article 7 for the following:

"Those who dispose or use of fuels, water, solvents, natural gasoline, virgin naftas, oil, kerosene gas or the products referred to in the fourth paragraph of Article 4° for purposes other than those provided for in subparagraphs (a), (b), (c) and (d) above, shall be obliged to pay the tax that would have been due at the time of the respective transfer, calculating it to the rate in force

(f) Replace article 10 with the following:

"Article 10: A natural gas tax distributed by networks destined to compressed natural gas (G.N.C.) for use as a fuel in motors is located throughout the territory of the Nation. The tax will be determined by applying the DIECISEIS Alicuate by ICENT (16%) on the consumer price.

To the sole effect of this tax, the net of the price invoiced to the service stations by the passive subjects of the tax determined according to the provisions of the second and third paragraphs of the article incorporated following Article 4°, which will be added a representative amount or percentage of the margin of the mouth of expendium to the public that will periodically fix the nation's function in general and on a regular basis, through joint resolution, the Ministry of Finance and the Ministry of the Ministry of the Ministry of Finance.

(g) Replace the third paragraph of article 15 with the following:

"The amount to be computed in each fiscal period shall not exceed the amount resulting in the multiplication of the valid account at the end of the respective period, for the average price weighted by litre corresponding to the same period, for the amount of litres discounted as expense in the determination of the Tax on the Gains according to the affidavit presented by the immediate fiscal period prior to the one in which the account is paid".

(h) Please enter the following second article without number following Article 15, the following:

"Article...: Facultase the national executive branch, after consultation with the Bicameral Commission created by Law No. 25.561, to suspend or leave without effect, in whole or in part, the payment regimes established in the THRE (3) previous articles.

ARTICLE 2° . The provisions of this Law shall enter into force on the day of its publication in the Official Gazette and shall have effect for the imponible facts that are perfected from the first day of the month following that publication, including.

Article 3 Contact the national executive branch. "



EDUARDO O. CHANGE. . DANIEL O. SCIOLI.. Eduardo D. Rollano. . Juan Estrada.

NOTE: The bold texts were observed.