The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:ARTICLE 1 Explain the Liquid Fuels and Natural Gas Tax, provided for in Title III of Law No. 23.966 (t. 1998) and its amendments and the Gas Oil Tax established by decree 802/2001 and its amendments, in particular Decree No. 652/2002, or the tax to replace it in the future:
(a) Imports of Gas Oil by the passive subjects of the said tax.
(b) The import operations of Gas Oil carried out by small operators or owners of marketing assets, the final consumers of the productive system and the providers of transport services of goods and persons, to be determined by regulation.
They will also be exempt from the tax and the rate mentioned in this article, sales in the domestic market, by the passive subjects of the tax, until they cover the authorized volume of Gas Oil imported.
The passive subjects covered by Act No. 23,966 that carry out the imports of Gas Oil for subsequent sale exempt under the terms of the first paragraph shall comply with the requirements of regulation on the controls to be carried out by the Ministry of Energy, under the Ministry of Federal Planning, Public Investment and Services.
For the purposes of the above-mentioned provisions, Gas Oil shall mean the fuel defined as such in Article 4 of the annex to Decree 74, dated 22 January 1998 and its modifications, regulation of the Liquid Fuel Tax and Natural Gas.ARTICLE 2 The exemptions set out in Article 1 of this Law shall remain in force for the term of CUATRO (4) months after publication in the Official Gazette.
Volumes imported with the exemption set out in Article 1 shall be marketed within the time limit set out in the preceding paragraph. At the end of the same, if there are remnants, the importers must request authorization, with justified cause, to the Energy Secretariat under the Ministry of Federal Planning, Public Investment and Services and the Ministry of Economy and Production Ministry of Finance, for its free marketing of taxes and detailed rates in the first paragraph of Article 1o, for a specified period and for the only time, period that cannot exceed the SESENTA (60) days that are corrected.Article 3 Imports under the regime established by this Act cannot, in total, exceed QUINIENTS MIL METROS CUBICO (500.000m3). The Ministry of Energy, under the Ministry of Federal Planning, Public Investment and Services and the Ministry of Finance, under the Ministry of Economy and Production, may, by means of a well-founded technical report, increase the quota established in up to a VEINTE BY CIENTO (20%).
The Energy Secretariat, under the Ministry of Federal Planning, Public Investment and Services, will distribute the quota according to the regulation, having to refer to the Congress, in a fortnightly manner, the relevant report that must contain indication of the volumes authorized by company and compliance with resolution 1679/04 of the Ministry of Federal Planning, Public Investment and Services.ARTICLE 4 The Energy Secretariat, under the Ministry of Federal Planning, Public Investment and Services and the Federal Public Income Administration, under the Ministry of Economy and Production, will be responsible for verifying compliance with the quota provided for in Article 3 and the implementation of the necessary controls for the Gas Oil marketed for consumption. ARTICLE 5o Substitute, following Article 33 of Chapter VI, Sanctionary Regulations, Title III of Law No. 23.966, (t. 1998) and its amendments, the following:
"ARTICULO...: The enforcement authority of Law No. 17.319 shall apply the following Regulations and Sanctions of the Liquid and Gaseous Fuel Sector which shall be set as follows:
For those breaches linked to safety and the environment in the activities of industrialization, storage, transport and commercialization of fuels, the penalties to be applied will be the equivalent in pesos of LITRO QUINIENTS (500 l) and up to CUATRO MILLONES QUINIENTOS MIL LITROS (4,500.000 l) of super nafta.
For those breaches linked to the technical regulations on fuel quality, the sanctions to be applied will be the equivalent in pesos of LITROS CINCUENT DOSCIENTS (250 l) and even UN MILLON SEISCIENTS MIL LITROS (1,600,000 l) of super nafta.
For those breaches linked to the regulations on the provision of information or requests for information issued by the competent authorities in the field of fuel, the penalties to be applied will be the equivalent in pesos of CIEN LITROS (100 l) and even CINCUENTA MIL LITROS (150.000 l) of super nafta.
The determination of the price of the super naphta will be made at the time of the verification of the infringement.
In all cases of non-compliance with the operating conditions of the activities of industrialization, transport, fractionation and commercialization of the fuels provided for in this article, where the infringement of the provisions of the current regulations may result in a specific danger to public security and private property in general, or in particular, to the property or assets of other operators of the sector, or an obstacle that may result in serious effects to the ordered operation of the sector, the temporary authority may have both the The fines and other penalties provided for in this article shall be graduated, in each case, depending on the seriousness of non-compliance, of the degree of impact of the public interest and may be weighted according to market participation and/or storage capacity.
The Energy Secretariat, under the Ministry of Federal Planning, Public Investment and Services as the authority for the implementation of this Act, shall be empowered to require the technical and operational assistance of the security forces, the National Customs Administration and the Federal Public Income Administration to carry out the control procedures, where it deems necessary and in the actions of prevention, control procedures, compliance with the measures of closure or other that may be required by the competent authority of the
Sanctions provided for in this article may be resorted to as a return, with the right to direct action at the judicial headquarters. In the case of the application of fines, the person concerned may replace his or her payment, provided that with the filing of the judicial remedy it is credited to having made, at the order of the Tribunal, a dinerary deposit in custody, equivalent to the amount of the penalty incurred. Failure to comply with the aforementioned deposit shall be the only return effect.
In those cases that are detected facilities for the storage, fractionation or transport of fuels, in general, or bulk tanks, tanks, abandoned fixed or mobile containers, or which constitute a danger to public safety, the environment or private property, the authority of application of Law No. 17.319 and the Federal Public Income Administration, under the Ministry of Economy and Production, will be entitled to proceed with the use of the same. "ARTICLE 6 Contact the Executive.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIASS OF THE MESSAGE OF THE YEAR DOS MIL CINCO.
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