Advanced Search

Subscribe to a Global-Regulation Premium Membership Today!

We are constantly working to improve the site, and to add more laws to our database. If you are receiving value from using our site please consider signing up for a subscription to support the site and to get many additional benefits for you.

Key Benefits:

  • Unlimited Searches
  • Weekly Updates on New Laws
  • Access to 5,345,848 Global Laws from 110 Countries
  • View the Original Law Side-by-Side with the Translation
  • No Ads

Subscribe Now for only USD$40 per month.

(You can close this ad by clicking anywhere on the page.)

Fuel Tax International Freight Transport - Full Text Of The Standard

Original Language Title: IMPUESTO A LOS COMBUSTIBLES TRANSPORTE INTERNACIONAL DE CARGAS - 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 25.870 Fuel transfer tax on international freight transport. Sanctioned: December 17, 2003. Promulgated: January 19, 2004.

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

_

ARTICLE 1 To grant treatment as a remaining balance of free monthly availability of the tax on liquid fuels contained in the acquisitions of diesel, carried out by the companies of the international automotive transport of cargo, to the extent of the affectation of this type of transport, which could not have been computed as payment on account, in accordance with the provisions of the second article incorporated following section 15 of chapter III of Title III, of Law 23.966, of the natural gas tax.

ARTICLE 2 The treatment provided in the preceding article shall be effective once the relevant amounts have been deducted, the amounts for debts required to maintain the taxpayer in respect of taxes whose application, perception and control is carried out by the Federal Public Income Administration, including social security obligations.

ARTICLE 3 Please provide the Federal Public Income Administration with a view to establishing a regime for the accelerated return of amounts that are treated under article 1 of this Act.

ARTICLE 4 The provisions of this Act shall enter into force on the date of its publication in the Official Gazette and shall be effective in the acquisition of fuels from 1 April 2003.

ARTICLE 5° Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DAYS OF THE TWENTY DAYS OF THE YEAR.

_

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