Tax On Liquid Fuels Subject To Article 3, Inc. C) Of Law 23966 - Full Text Of The Norm

Original Language Title: IMPUESTO A LOS COMBUSTIBLES LIQUIDOS SUJETOS ALCANZADOS ART. 3, INC. C) DE LA LEY 23966 - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos


Decree 1016/97

Liquid fuels. Act No. 23,966 and its amendments. Article 3 (c), Chapter I, Title III of that Law. Understanding contributors.

Bs. As., 29/9/97

B.O.: 01/10/97

VISTO Issue No. 750-001854/97 of the Register of MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES and the provisions of Act No. 23,966 and its amendments, and


That Article 1 of Chapter I of Title III of Law No. 23,966 and its amendments, establishes throughout the territory of the ARGENTINA REPUBLIC, so that in a single stage of its circulation, a tax on the transfer of products of national or imported origin, as detailed in Article 4 of the aforementioned chapter, is established.

That under the above and in order not to introduce distortions in the fuel processing and industrialization phase, it is necessary to adequately establish the stage of the circulation to be considered for the purposes set out in that article, in order not to alter the nature of the tax and the financial conditions of the sector.

Having added a subparagraph (c) to Article 3 of Chapter I of Title III of Law No. 23,966 and its amendments, it is appropriate to clarify which taxpayers are covered by that provision.

That the General DIRECTION OF JURIDIC MATTERS under the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICOS has taken the intervention that belongs to him.

That the present act is dictated in the use of lea powers conferred on the NATIONAL EXECUTIVE POWER by Article 99(2) of the NATIONAL CONSTITUTION.




Article 1-They are included in Article 3 (c) of Chapter I of Title III of Law No. 23,966 and its modifications, companies that rely on intermediate products perform secondary refining processes, consisting of mixing, developing or producing encumbered products directly or through third parties.

Art. 2° -The taxpayers included in Article 3 (b) and (c) of Title III of Law No. 23,966 and its amendments, which meet the technical requirements established by the SECRETARIAT OF ENERGIA of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICS, and have the respective authorization granted to them by the same, may take the payment of the tax that imposes the commercialization of intermediate products, which they use in the elaboration, production or obtaining of encumbered products, in which case the payment shall be deemed replaced by which they must pay as a result of the commercialization of these latest products.

Where the application of the provisions of the preceding paragraph is relevant, the contributors to Article 3 (b) and (c) of Chapter I of Title III of Law No. 23,966 and their amendments to trade the intermediate products referred to therein shall not tax or invoice the tax. The purchasers shall not proceed with the calculation of the payment on account referred to in Article 9 of Chapter I of Title III of Law No. 23,966 and its modifications and the products acquired shall be considered incorporated into the products produced, manufactured, produced or obtained.

Art. 3°-Contact, post, give to the National Directorate of the Official Register and archvese. -Jorge A. Rodriguez. -Roque B. Fernández.