Changes Deadline For Reinstatement Partial The Tax Own Fico To Petra Read Diesel For Freight Forwarding Companies, And Modifies Other Aspects Of This Mechanism

Original Language Title: MODIFICA PLAZO PARA REINTEGRO PARCIAL DEL IMPUESTO ESPECÍFICO AL PETRÓLEO DIESEL PARA LAS EMPRESAS DE TRANSPORTE DE CARGA, Y MODIFICA OTROS ASPECTOS DE ESTE MECANISMO

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"Sole article.-exceptionally, during the period of January 1, 2015 to 31 December 2018, both dates inclusive, the percentage referred to in the second paragraph of article 2 of law No. 19.764, which establishes the reinstatement of partial tolls paid on roads under concession by heavy vehicles and establishes powers to ease the control on fuels" (, it is the result of the application of the following scale, according to the annual income of the taxpayer during the immediately preceding calendar year: 1) 80% for taxpayers whose annual revenues have been equal to or less than 2,400 units of promotion.
(2) 70% for taxpayers whose annual revenues have been more than 2,400 and not exceeding 6,000 units of building.
(3) 52.5% for taxpayers whose annual revenues have been more than 6,000 and not exceeding 20,000 units of promotion.
(4) 31% for taxpayers whose annual revenues have been more than 20,000 units of promotion.
For taxpayers who do not have income for the period of 12 months immediately preceding the month in which the benefit is impetre when eligible for this benefit, shall be deemed that annual revenues correspond to the sum of accumulated revenues, according to its projection to 12 months, for which revenues obtained in the respective months must be divided by the number of months which has been reported effective income , and multiplied by 12. At the time that the taxpayer has completed its first 12 months of income, shall be deemed these to establish the percentage of recovery that corresponds, according to the previous paragraph, for the remainder of the year.
For these purposes, monthly revenues are expressed in units of development, according to the value of this in the respective month, and it will be deducted the tax value added sales and services of each period.
The total revenue of all the people related with the taxpayer engaged in activities of freight transport should be considered to determine the amount of income and establish recovery rates to which it is entitled. For these purposes, means people connected those concerning the 2nd number of the article 34 of the law on tax income, applying the provisions of the fourth subparagraph of that provision to the case that the person related in any case any kind of taxpayer.
The provisions of this article shall apply to the specific tax that is charged on issued invoices during the period referred to in subsection first by companies distributors or fuel vending. "."