LAW NO. 20,658 AMENDING THE DEADLINE FOR PARTIAL REIMBURSEMENT OF THE SPECIFIC EXCISE DUTY ON DIESEL OIL FOR FREIGHT TRANSPORT COMPANIES, AND AMENDING OTHER ASPECTS OF THIS MECHANISM Having regard to the fact that the National Congress has given its approval to the following: Bill: " Single article.-Exceptionally, during the period from January 1, 2015 to December 31, 2018, both dates inclusive, the percentage referred to in the second paragraph of Article 2 of the Law No. 19.764, which provides for partial reimbursement of tolls paid on road vehicles The Commission will be responsible for the implementation of the next scale, depending on the annual income of the taxpayer during the calendar year immediately preceding: 1) 80%. for taxpayers whose annual income has been equal to or less than 2,400 promotion units. 2) 70% for taxpayers whose annual income has been greater than 2,400 and does not exceed 6,000 units of promotion. 3) 52.5% for taxpayers whose annual income has been greater than 6,000 and does not exceed 20,000 units of promotion. 4) 31% for taxpayers whose annual income has been higher than 20,000 units. In the case of taxpayers who do not have an income at the time of the 12-month period immediately preceding the month in which the benefit is impetted, the annual revenue shall be deemed to correspond to the sum of the accumulated income, according to its projection for twelve months, for which the income obtained in the respective month or months shall be divided by the number of months in which the income has been recorded and multiplied by 12. At the time the taxpayer has completed its first 12 months of income, they will be considered to establish the percentage of recovery that corresponds to it, according to the previous paragraph, during the remainder of the year. For these purposes, the income of each month shall be expressed in units of promotion, according to the value of this in the respective month, and the value added tax corresponding to the sales and services of each period shall be deducted. In order to determine the amount of income and establish the percentage of recovery to which it is entitled, the total of the income of the group of persons related to the taxpayer who carry out transport activities of load. For these purposes, the term "persons" referred to in Article 34 (2) of the Law on Income Tax shall be understood to apply the provisions of the fourth paragraph of that provision to the case that the person concerned is any kind of taxpayer. The provisions of this Article shall apply to the specific tax which is recharged on invoices issued during the period referred to in the first subparagraph by the fuel distribution or vending undertakings. ' And because I have had to approve and sanction it; therefore, promulgate and take effect as the Law of the Republic. Santiago, January 29, 2013.-SEBASTIAN PINERA ECHENIQUE, President of the Republic.-Julio Dittborn Cordua, Minister of Finance (S).-Pedro Pablo Errazuriz Domínguez, Minister of Transport and Telecommunications. What I transcribe to you for your knowledge.-Salute atte. to you, Ramón Delpiano Ruiz-Tagle, Deputy Secretary of Finance.