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The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:
ARTICLE 1 It is located throughout the territory of the Nation, with specific impact on the development of road infrastructure projects and/or the elimination or reduction of the existing tolls, to give effect to the tariff compensations to the public services companies for the transport of passengers by motor, to the allocation of funds for the improvement and professionalization of cargo services by motor and to the subsidies and investments for the fleeting system
The biodiesel used as liquid fuel in the generation of electricity will be exempted from this tax until 31 December 2015. Please refer to the national executive branch to extend the deadline.
The tax referred to in the first paragraph shall also apply to the encumbered fuel consumed by the responsible, except the one used in the elaboration of other products subject to the same, as well as any inventory difference determined by the Federal Public Income Administration, an auto-archic entity within the Ministry of Economy and Public Finance, provided that there is no justification for the difference in cases other than the cases of imposition.
For the purposes of the present tax, gasoil shall mean the fuel defined as such in article 4 of the annex to Decree No. 74 of 22 January 1998 and its modifications, regulation of the tax on liquid fuels and natural gas.
Considering that the Ministry of Federal Planning, Public Investment and Services ' Energy Secretariat has issued the technical standards that enable the use of liquefied gas for automotive use, the transfer of such fuel, in the case of loading stations for captive fleets, will be achieved by this tax.
(Note Infoleg: by art. 2°Decree No. 147/2018 B.O. 23/02/2018 extended from 1 January 2018 and to the date in which the provisions of Title IV of Act No. 27,430 are effective, the exception provided by this Article on biodiesel, which is used as liquid fuel in the generation of electrical energy, in relation to the tax established in this Article. Previous: Decree No. 1325/2016; Decree No. 630/2016 B.O. 2/5/2016; Decree No. 276/2015 B.O. 06/01/2016).
(Article replaced by Article 2 of the Act No. 26,942 B.O. 24/6/2014)
ARTICLE 2 They are passive tax subjects:
(a) Those who make the definitive import of the encumbered fuel.
(b) Those subject in the terms of article 3 (b) and (c) of Law 23.966, Title III, of Liquid Fuels and Natural Gas Tax, which was ordered in 1998 and its amendments.
(c) Those who are not covered by the preceding subparagraph resold the fuel they imported.
Conveyors, depositaries, holders or holders of encumbered fuel that do not have the documentation that proves that the product has paid the present tax will be responsible for the entry of the tax without prejudice to the sanctions that legally correspond to them and the responsibility of the other subjects involved in the transgression.
In the case of liquefied gas for automotive use in loading stations for captive fleets, when the same is reached by the tax, the incumbents of fuel storage for private consumption will be subject to liability, for whom the Ministry of Federal Planning, Public Investment and Services Ministry of Energy will issue the corresponding provisions.
Article 3 The tax income obligation is set up with:
(a) The delivery of the good, the issuance of the invoice or equivalent act, in the terms of article 7 of the Annex to Decree No. 74/98 and its modifications, the one that was previously.
(b) The withdrawal of the product for consumption, in the case of the fuel consumed by the passive subject.
(c) The timing of the verification of the possession of products, when it comes to the subjects referred to in the second paragraph of the previous article.
(d) Identification of inventory differences.
(e) The office to square, when it comes to imported products.
ARTICLE 4 The tax of this law shall be settled by applying the liquota established in the following article on the taxable basis defined in the incorporated article without number following Article 4 of Law 23.966, Title III of Liquid Fuel Tax and Natural Gas, a text ordered in 1998 and its modifications.
ARTICLE 5o The tax rate will be twenty-two percent (22 percent).
(Article replaced by Article 1 of the Act No. 26.454 B.O. 16/12/2008)
ARTICLE 6 Transfers of encumbered products are exempt from taxation when:
(a) Have export as a destination;
(b) In accordance with the provisions of Chapter V of Section VI of the Customs Code, they are intended for the ranch of overseas vessels.
ARTICLE 7 Those who import encumbered fuel shall enter the present tax before the office to square, which shall be liquidated and entered jointly with the customs taxes, the Liquid Fuels Tax and Natural Gas Tax and the Attached Value Tax, by means of a perception in the source to be practiced by the Federal Public Income Administration, autarchic entity within the Ministry of Economy and Production.
For the purposes provided for in the preceding paragraph, passive subjects may choose to enter the tax in its entirety or in accordance with the special regime established by article 14 of the Annex to Decree No. 74/98 and its amendments, regulation of the Liquid Fuel Tax and Natural Gas.
ARTICLE 8 The fiscal period of liquidation of the tax shall be monthly and on the basis of affidavits submitted by the passive subjects, except in the case of import operations in which the procedure provided for in Article 7 of this Law shall apply.
Subjects defined in Article 2 of this Law may, in the monthly affidavit, compute the amount of the tax that has been paid to them and invoiced by another passive subject, or who have entered, at the time of the importation of the product.
Article 9 The tax set forth in this Act shall be governed by the provisions of Act No. 11,683, which was ordained in 1998 and its amendments, and its application, perception and control shall be carried out by the Federal Public Income Administration, which is empowered to give the following rules:
(a) On permanent or temporary fiscal intervention of establishments where encumbered, commercialized or manipule fuel is produced, with or without charge for responsible companies;
(b) Concerning due control and monitoring of the use or application of exempt products according to their destination;
(c) Referred to the registration of officials and documentation and registration of their operations;
(d) On physical-chemical analysis of products related to the imposition;
(e) On time, form and other requirements for tax entry, and may also establish advances to the tax;
(f) All that is necessary for the control and collection of the tax.
ARTICLE 10. The tax contained in the transfers or imports of encumbered fuel shall be discriminated against from the sale price or import value, respectively, and it shall be understood that the birth of the obligation occurs on the basis of the same transaction encumbered for the purposes set out in article 44 of Decree No. 692 of 11 June 1998 and its amendments, regulation of the Law on Attached Value Tax, text ordered in 1997 and its amendments.
ARTICLE 11. The tax of this law, contained in transfers or imports of encumbered fuel, shall not be computed as compensation and/or payment on account of any existing national tax or to be created.
Except for those cases in which the regimes for the reinstatement of the tax of this law are established, the national State guarantees the intangibility of the assets that make up the trust constituted in accordance with Title II of Decree No. 976 of 31 July 2001, with the reforms introduced to it by Decree No. 652 of 19 April 2002 and 301 of 10 March 2004, as well as the stability and invariability of the tax,
ARTICLE 12. The liquota established by Article 5 of this Law shall be affected:
(a) Twenty to twenty cents per cent (20.20 per cent) in exclusive and specific form to the trust constituted in accordance with Title II of Decree 976 of 31 July 2001, with the reforms introduced to it by decrees 652 of 19 April 2002 and 301 of 10 March 2004, and other regulatory and complementary regulations in force at the date of the sanction of this Act;
(b) One with eighty centes per cent (1.80 per cent) of the Alicuota for tariff compensations to the public service system of automotive transport of passengers from urban and suburban areas under municipal and provincial jurisdiction, with the exception of the Autonomous City of Buenos Aires and the Buenos Aires metropolitan area.
(Article replaced by Article 1 of the Act No. 26.454 B.O. 16/12/2008)
ARTICLE 13. For the purpose of determining the tax, for cases not provided for in this Act, the provisions of Act No. 23,966, Title III, of Liquid Fuel Tax and Natural Gas, which was ordained in 1998 and its amendments and regulations, shall be supplemented.
ARTICLE 14. The tax of this law shall integrate the trustees referred to in Title II of Decree No. 976 of 31 July 2001, with the reforms introduced to it by Decree No. 652 of 19 April 2002 and 301 of 10 March 2004 and its supplementary rules, in replacement of the Gasoil Rate established in Title I of Decree No. 976/01, which is ratified in its application so far as the date is not applicable.
ARTICLE 15. Ratification of Decrees No. 1439 of 7 November 2001; 976 of 31 July 2001; 652 of 19 April 2002, 301 of 10 March 2004 and annex I of 1377 of 1 November 2001, as well as the supplementary rules issued accordingly.
ARTICLE 16. The provisions of this Act shall enter into force on the day after its publication in the Official Gazette.
ARTICLE 17. Contact the Executive.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE SEIS DAYS OF THE APRIL YEAR DOS MIL CINCO.
# 26,028
EDUARDO O. CHANGE. A. GUINLE. . Eduardo D. Rollano. . Juan J. Canals.
(Note Infoleg: See exemption from the Gas Oil Tax established by this Law, by art. 1 Act No. 26.074 B.O. 10/1/2006, art. 33 Act No. 26,337 B.O. 28/12/2007 , art. 33 Act No. 26.422 B.O. 21/11/2008, art. 26 of the Act No. 26.728 B.O. 28/12/2011, art. 55 of the Act No. 26.784 B.O. 05/11/2012art. 30 Act No. 26.895 B.O. 22/10/2013; art 23 of theAct No. 27.008B.O. 18/11/2014 and art. 23 of the Act No. 27.198 B.O. 4/11/2015; art. 101 Act No. 27.431 B.O. 2/1/2018)
(Note Infoleg: through the External note No. 3/2005 AFIP B.O. 29/8/2005 provides the following clarification:
(a) The tax established by Law No. 26.028 on transfer to a onerous or free title, or import of diesel or any other liquid fuel that replaces it in the future, replaces from the date of entry into force of the aforementioned law at the rate on diesel, established in Title I of Decree No. 976 of 31 July 2001.
(b) The ratification of Decrees No. 976/01 and No. 1439/01 and its supplementary rules, carried out by the aforementioned law, determines that the regime of return provided for by the Decree No. 1439/01 also meets the tax established by Law No. 26.028 contained in the acquisitions of gasoil effectively intended for the direct use of vessels of the national fishing fleet, as well as those for the investigation. Accordingly, the application of the procedure governed by General Resolution No. 1277, its amendment and supplementary procedure, is relevant.)
- Article 1, first paragraph, (Note Infoleg: by art. 37 of the Act No. 26,422 B.O. 21/11/2008 is extended until 31 December 2024 the period established in the "in fine" part of this Paragraph;
- Article 5 replaced by art. 1 Act No. 26.325 B.O. 26/12/2007;
- Article 12 replaced by article 2 of the Act No. 26.325 B.O. 26/12/2007.
