Modifies The Law Nâ ° 18.502, In Relation To The Gas Tax And Establishing Supplementary Regulations For The Use Of Gas As A Fuel In Vehicles

Original Language Title: MODIFICA LA LEY Nº 18.502, EN RELACION CON EL IMPUESTO AL GAS Y ESTABLECE REGULACIONES COMPLEMENTARIAS PARA LA UTILIZACION DEL GAS COMO COMBUSTIBLE EN VEHICULOS

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"Article 1.-Introducense the following modifications in the Nº18.502 law, which establishes a specific tax on fuels: 1. replaced the article 1st by the following:" article 1.-set, to be the specific tax, later indicated, vehicle consumption and the use of fuels compressed natural gas and liquefied petroleum gas. "" Established specific tax will have the character of mixed, that is, considered a variable component applicable to vehicle consumption and a fixed component for the use or employment of the respective fuel.
The variable component of the specific tax is accrued at the time of the sale, on national territory, carrying the supplier of these fuels to the seller of fuel compressed natural gas, liquefied petroleum, or both, for vehicular use, which has the authorization referred to in the fourth subparagraph of article 2 of this law. His statement and payment will be in charge of the dealer, who must find them in tax coffers within the first 10 days following a week in which there were transfers.
In addition, in the case that the Distributor, producer or importer of these fuels directly sell these fuels for vehicle consumption; or to remove these fuels, in order to cater for consumption vehicles to vehicles that are exploited by it obtains the variable component of the specific tax established in this article, at the time of the loading of such fuel from the tanks or containers shall be provided exclusively for this purpose, and that they must be approved by the Superintendency of electricity and fuels in accordance with article 2 of this law. These tanks must have a mechanism that register the amount of fuel that has been loaded to them and that has been expended from the same. The Distributor, producer or importer must declare the charge and pay the variable component of the specific tax laid down in this article, in the same terms that designates the preceding subsection.
For the purposes of the preceding paragraph, shall be considered as a distributor sellers of these fuels for vehicle consumption, total or partially perform load these in their tanks or containers approved by the Superintendency of electricity and fuels, in accordance with article 2 of this law.
The fixed component of the specific tax will be annual statement and a tax benefit, and should be declared and paid in the month of January of each year. The fixed component of the specific tax applies to owners of vehicles using compressed natural gas or liquefied gas oil as fuel.
The fixed component of the tax payment, may be in twelve installments monthly and equal, expressed in monthly tax units, first, within the month of January of each year, and each of the other, within eleven months.
The owners of vehicles that need to declare and pay for the first time the fixed component of the tax, will make you proportionally by each one of the months that are missing for the following month of January, being able to make your payment in a number of shares equal to the number of months.
The obligation to pay the fixed component of the tax established in this article, will fall on the owners of the respective vehicles. Only those homeowners who prove in reliably, that your vehicle has been withdrawn from circulation on a permanent basis, in the month preceding that correspond to the respective fee, may exempt from payment of the fixed component of the specific tax.
The registration certificate to vehicles mentioned in this article while the total payment of the fixed component of the tax or quotas corresponding to the date of grant is not accredited may not be granted.
The respective municipalities should require that you certifying the payment of the fixed component of the tax or quotas that apply, by means of certification of the service of treasuries, prior to grant or renew the registration certificate and shall leave a record of payment, entering it on the document.
However, motor vehicles using compressed natural gas or liquefied petroleum gas as fuel, which is detected flowing through streets, roads or public streets, by the police, the service of internal revenue, tax inspectors, municipal, and non-compliant with the provisions of the preceding subparagraphs, shall be withdrawn circulation, put at the disposal of the Court of local police that corresponds , and deposited at those sites for such purposes by the respective municipalities.
Its owner will be cited to the Court at the latest within five days of the date of withdrawal and shall be sentenced to pay a fine of 5 UTM to 50 UTM depending on the circumstances under which it was committed the violation and the type and destination of the vehicle detected in the Commission of the same.
The vehicle only affected may be withdrawn mentioned enclosure prior authorization of the Court, once credited the full payment of the fine and the fixed component of the specific tax.
The municipalities shall be the collaboration that will be given to the implementation and oversight of the fixed component of the specific tax.
No Minister of faith may authorize the instruments that serve as a title for the transfer of motor vehicles subject to tax laid down in this article, while not proving that payment of the fixed component of the specific tax is a day. The infringement of this prohibition constitutes a tax violation that shall be punished in accordance with the provisions of subparagraph first of article 109 of the tax code.
The Civil Registry and identification service will incorporate fuel type as well as the gross weight vehicle requirements for registration to the national registry of motor vehicles. It will also report regularly to the Ministry of transport and telecommunications and the internal revenue service of all those who have been registered and vehicles using compressed natural gas or liquefied petroleum as fuel. Owners of these vehicles must update their entries, incorporating the information required in this subsection.
The variable component of the specific tax is set for every thousand cubic meters of the product, hereinafter UTM/KM3, in the case of natural gas compressed and per each cubic metre of the product, hereinafter UTM/M3, in the case of liquefied petroleum gas.
The fixed component of the specific tax will be expressed in monthly tax units, according to the current value per month of your payment.
The specific tax that is established since the entry into force of this law, shall be calculated in the following way: to) car rental services intended for public use and registered in the national registry of passenger service of the Ministry of transport and telecommunications: for compressed natural gas, the variable component will be 1.93 UTM/KM3 and for liquefied petroleum gas It will be equal to 1.40 UTM/M3. For compressed natural gas, the fixed component will be 4.0 UTM and for liquefied petroleum gas, shall be equal to 4.0 UTM.

(b) their weight independent school transportation vehicles, carrying out its technical review as such: for compressed natural gas, the variable component will be 1.93 UTM/KM3 and for liquefied petroleum gas, it will be equal to 1.40 UTM/M3. For compressed natural gas, the fixed component will be 1.5 UTM and for liquefied petroleum gas, shall be equal to 1.5 UTM.

(c) vehicles with gross weight vehicle less than 3,860 kg, other than those shown in the following letter: for compressed natural gas, the variable component will be 1.93 UTM/KM3 and for liquefied petroleum gas, it will be equal to 1.40 UTM/M3. For compressed natural gas, the fixed component will be 1.5 UTM and for liquefied petroleum gas, shall be equal to 1.5 UTM.

(d) car, station wagon, and similar vehicles with gross weight vehicle less than 2,700 kilograms, except for school transport vehicles carrying out its technical review as such: for compressed natural gas, the variable component will be 1.93 UTM/KM3 and for liquefied petroleum gas, it will be equal to 1.40 UTM/M3. For compressed natural gas, the fixed component will be 5.1 UTM and for liquefied petroleum gas, shall be equal to 5.1 UTM.
The specific tax referred to in this article shall not be taxable sales and services tax established in Decree Law No. 825, 1974.
Empower the Treasurer General of the Republic to issue instructions which are necessary for the correct application of the obligations imposed on him by this article. "."

2 replace the article 2º, by the following: ' article 2.-can only use fuel compressed natural gas or liquefied petroleum gas vehicles which comply with the technical conditions established by the Ministry of transport and telecommunications, that should be precautionary inviolability or impossibility of tampering with the system of storage of the fuel in the vehicle, which, in the case of liquefied petroleum gas " , it must contain a valve or mechanism that prevents the trasvasije of fuel from tanks not authorized to this.
The Ministry of transport and telecommunications will establish labeling conditions that allow an adequate control of vehicles permitted to use compressed natural gas or liquefied petroleum gas.
The Ministry of transport and telecommunications should review the technical conditions outlined in subsection first of this article, when applied by supervisory organizations report that the current design does not guarantee the inviolability of the systems.
No installation of fuels will dispense compressed natural gas or liquefied petroleum gas to motor vehicle if it is not properly registered with the Superintendency of electricity and fuels, body which will report to the internal revenue service made records.
The Superintendency of electricity and fuels, in fulfillment of the functions assigned by law Nº 18.410, escrow, supervise compliance with the provisions of the preceding paragraph and shall inform the service of internal revenue of the results of these procedures when violations of this law are detected.
The internal revenue service may request from the Superintendency of electricity and fuels practice or participate in processes of control of compliance with the provisions of this article. "."

3. replace article 3rd by the following: "article 3.-vehicles that are detected by the police, the internal revenue service or by inspectors tax using fuels compressed natural gas or liquefied petroleum gas and which do not comply with the technical conditions or the labelling conditions laid down according to the preceding article, shall be withdrawn from circulation by Carabineros personnel made available to the Court of local police that appropriate, and shall be deposited at those sites for such purposes by the respective municipalities.
Its owner will be cited to the Court at the latest within five days of the date of withdrawal and shall be sentenced to pay a fine to tax benefit of 5 UTM to 50 UTM, depending on the circumstances under which it was committed the violation and the type and destination of the vehicle detected in the Commission of the same.
The vehicle only affected may be withdrawn mentioned enclosure prior authorization of the Court, once credited the total payment of the fine established in the preceding paragraph and can only return to circulation once it complies with the technical conditions established by the Ministry of transport and telecommunications for the use of the fuel which is authorized.
The Court may exempt from payment of the fine owner whose vehicle has the lettering established in the second paragraph of the preceding article, but which lacks the technical conditions laid down in its first paragraph, for reasons unrelated to the owner.
Distributors and vendors of compressed natural gas or LPG for vehicle consumption, that sell these fuels for use in any vehicle that does not have the means of signage stating the Ministry of transport and telecommunications, established in the second paragraph of article 2 of this law, to the effect shall be punished by a fine , to be among 20 UTM to 50 UTM for each vehicle that detects such infringement and the closure of the establishment up to 20 days.
Distributors or sellers of compressed natural gas or liquefied petroleum gas that sell these fuels for the consumption of the vehicle without the authorisation established in paragraph fourth of the article 2 of this law, shall be punished with a fine, to be, among 20 UTM UTM up to 50 for each vehicle that detects such infringement and the closure of the establishment up to 20 days. "."

4. replace article 4 ° by the following: "article 4.-the supervising agencies, shall inform periodically the service of internal taxes the cases that are detected infringements to the two preceding articles, according to the period and form determined by this.
Selling compressed natural gas or liquefied petroleum gas companies can only sell this fuel to those vehicles equipped with the means of lettering which established the Ministry of transport and telecommunications, and must inform this Ministry, in the form and term this determined, those vehicles that do not meet this requirement and requested the sale. "."

5 Add, then of the article 4, the following article 4 bis: "article 4 bis.-adaptation clandestine of motor vehicles to use compressed natural gas or liquefied petroleum gas as fuel, understanding as such those undertaken by persons or establishments or workshops, that does not have the authorizations from the Ministry of transport and telecommunications, will be punished with a fine not less than 50 monthly tax units or exceeding 70" , and the confiscation of the assets employed.
Same penalty will carry those who, even with these authorizations, install these devices in vehicles whose models have not been approved by the responsible entity for the use of compressed natural gas or liquefied petroleum gas, who shall be liable, in addition, with the revocation of the authorization referred.
The provisions in the preceding paragraphs is, without prejudice to the administrative sanctions which might be imposed on perpetrators of such crimes in the preparation or execution of them.
The Superintendency of electricity and fuels, Carabineros de Chile and inspectors prosecutors must denounce any act that makes suspect are running or preparing the implementation of the acts mentioned in the first and second subparagraphs of this article. "."

6 repealed article 5.

7 Add, in the final paragraph of article 6, then of the separate dot (.), which becomes followed dot (.), as follows: "in the case of sales of fuels, natural gas, compressed or liquefied petroleum gas, referred to in this law, within zones to consumers who are not users of these, tax shall be retained by the seller of such fuels and heard in tax coffers , within ten business days following a week in which transfers are carried out. "."