Modifies The Deadline For Partial Refund By The Concept Of The Tax Gearbox Fico To Petra Read Diesel For Freight Transport Companies, Established In The Law Nâ ° 19.764

Original Language Title: MODIFICA EL PLAZO PARA EL REINTEGRO PARCIAL POR CONCEPTO DEL IMPUESTO ESPECÍFICO AL PETRÓLEO DIESEL PARA LAS EMPRESAS DEL TRANSPORTE DE CARGA, ESTABLECIDO EN LA LEY N°19.764

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"Sole article.-exceptionally, during the period from 1 December of the year 2011 and 31 December 2012, 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 income was higher than 6,000 and not exceeding 15,000 units of building.
(4) 31% for taxpayers whose annual revenues have been exceeding 15,000 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 u.f., depending on the value of this in the respective month and tax value added sales and services of each period will be deducted.
To determine the amount of income and establish recovery rates to which it is entitled, the total revenue of the Group of persons related to the taxpayer should be considered, and that activities of freight transport. 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 taxpayer.
The provisions of this article shall apply to the specific tax that is charged on invoices issued by companies distributors or vending of fuel, as of December 1, 2011 to December 31, 2012. "."