Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de diciembre de 2002. |
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Con fundamento en lo dispuesto por los artículos 16 y 31 de la Ley Orgánica de la Administración Pública Federal; 14 fracción III de la Ley del Servicio de Administración Tributaria; 4o. fracción XVII del Reglamento Interior del Servicio de Administración Tributaria y 2o.-A de la Ley del Impuesto Especial sobre Producción y Servicios, se dan a conocer las siguientes tasas (%) para el cálculo del impuesto especial sobre producción y servicios por la enajenación de gasolinas y diesel en el mes de diciembre de 2002, por agencia y producto:
% |
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AGENCIA DE VENTAS |
GASOLINA PEMEX MAGNA |
GASOLINA PREMIUM |
PEMEX DIESEL |
DIESEL INDUSTRIAL BAJO AZUFRE |
DIESEL MARINO ESPECIAL |
ACAPULCO |
107.47 |
104.68 |
79.92 |
92.01 |
|
AGUASCALIENTES |
110.57 |
106.84 |
82.24 |
89.19 |
|
AZCAPOTZALCO |
116.44 |
94.68 |
89.04 |
91.98 |
|
CADEREYTA, C.T.T. |
108.77 |
|
83.63 |
88.97 |
|
CAMPECHE |
99.18 |
98.20 |
71.67 |
85.41 |
90.12 |
CAMPECHE */ |
75.40 |
90.62 |
68.08 |
|
|
CD. JUAREZ |
90.00 |
99.12 |
68.37 |
78.55 |
|
CD. JUAREZ */ |
30.73 |
104.28 |
75.59 |
85.43 |
|
CD. MADERO, C.T.T. |
114.24 |
111.23 |
85.96 |
96.69 |
95.19 |
CD. MANTE |
103.71 |
101.23 |
76.06 |
|
|
CD. OBREGON |
105.59 |
102.70 |
77.93 |
84.82 |
|
CD. VALLES |
107.93 |
101.94 |
79.39 |
88.41 |
|
CD. VICTORIA |
113.66 |
109.26 |
84.37 |
96.60 |
|
CELAYA |
113.88 |
109.57 |
85.47 |
93.64 |
|
CHIHUAHUA |
103.11 |
98.08 |
71.21 |
79.93 |
|
CHIHUAHUA */ |
31.49 |
|
68.51 |
|
|
COLIMA |
100.40 |
97.47 |
72.76 |
|
|
CUAUTLA |
94.60 |
87.11 |
84.86 |
90.57 |
|
CUERNAVACA |
100.47 |
92.75 |
85.10 |
89.98 |
|
CULIACAN |
104.54 |
101.73 |
77.33 |
84.26 |
|
DURANGO |
95.04 |
89.57 |
68.09 |
|
|
EL CASTILLO |
98.28 |
90.39 |
82.82 |
88.68 |
|
ENSENADA */ |
103.80 |
102.20 |
76.02 |
83.42 |
73.08 |
ESCAMELA |
114.24 |
110.58 |
86.06 |
88.39 |
|
GOMEZ PALACIO |
105.12 |
103.20 |
77.87 |
83.19 |
|
GUAMUCHIL |
105.23 |
102.45 |
77.08 |
87.31 |
|
GUAYMAS */ |
94.17 |
|
|
|
|
GUAYMAS C.T.T. |
107.88 |
103.79 |
81.12 |
89.29 |
77.22 |
HERMOSILLO |
103.62 |
101.01 |
74.65 |
83.94 |
|
IGUALA |
92.41 |
84.91 |
77.30 |
|
|
IRAPUATO |
113.40 |
109.08 |
86.80 |
95.87 |
|
JALAPA |
106.29 |
101.36 |
77.48 |
|
|
LA PAZ */ |
105.85 |
99.85 |
73.44 |
90.18 |
74.43 |
LAZARO CARDENAS |
108.67 |
104.83 |
83.08 |
89.56 |
85.48 |
LEON |
111.92 |
107.97 |
82.64 |
87.87 |
|
MAGDALENA |
91.84 |
90.51 |
65.35 |
75.57 |
|
MANZANILLO |
107.26 |
104.47 |
79.87 |
89.52 |
81.44 |
MATEHUALA |
97.95 |
95.82 |
70.67 |
|
|
MAZATLAN |
105.66 |
104.03 |
77.90 |
84.84 |
79.97 |
MERIDA |
103.85 |
101.44 |
77.02 |
81.84 |
79.82 |
MERIDA */ |
97.30 |
96.07 |
70.45 |
77.74 |
79.26 |
MEXICALI */ |
99.47 |
100.41 |
74.03 |
82.16 |
|
MINATITLAN, C.T.T. |
|
|
63.38 |
100.83 |
91.14 |
MONCLOVA |
107.37 |
103.95 |
79.89 |
82.86 |
|
MONT. S/CATARINA |
96.55 |
88.87 |
81.88 |
85.93 |
|
MONT. S/CATARINA */ |
86.34 |
|
75.01 |
|
|
MORELIA |
111.56 |
107.85 |
82.50 |
95.41 |
|
NAVOJOA |
96.91 |
95.03 |
70.07 |
|
|
NOGALES */ |
81.01 |
86.77 |
61.34 |
72.23 |
|
NVO. LAREDO */ |
106.18 |
105.02 |
77.95 |
|
|
OAXACA |
97.25 |
95.84 |
70.54 |
78.63 |
|
PACHUCA |
114.18 |
92.83 |
84.85 |
93.33 |
|
PAJARITOS S.L.V. |
116.61 |
112.80 |
84.86 |
88.04 |
125.33 |
PARRAL |
94.75 |
90.09 |
68.65 |
|
|
PEROTE |
97.31 |
93.96 |
70.13 |
|
|
POZA RICA |
116.46 |
112.19 |
86.81 |
72.35 |
93.45 |
PROGRESO C.T.T. |
|
|
88.00 |
88.07 |
|
PUEBLA |
112.42 |
91.58 |
83.86 |
91.80 |
|
QUERETARO |
114.01 |
92.72 |
85.94 |
92.11 |
|
REYNOSA |
104.89 |
102.76 |
|
|
|
REYNOSA */ |
97.69 |
104.30 |
76.97 |
91.09 |
|
ROSARITO */ |
102.78 |
103.46 |
77.89 |
85.24 |
67.84 |
SABINAS |
104.21 |
102.22 |
78.34 |
86.24 |
|
SABINAS */ |
95.04 |
98.16 |
72.25 |
78.12 |
|
SALAMANCA, C.T.T. |
87.82 |
|
62.73 |
|
|
SALINA CRUZ |
113.71 |
109.37 |
85.71 |
92.87 |
91.49 |
SALTILLO |
107.69 |
104.58 |
79.50 |
87.72 |
|
SAN LUIS POTOSI |
111.51 |
107.89 |
83.48 |
88.18 |
|
SATELITE NORTE |
103.08 |
|
87.74 |
91.52 |
|
SATELITE ORIENTE |
103.11 |
94.72 |
88.08 |
91.85 |
|
SATELITE SUR |
103.17 |
94.77 |
88.18 |
97.32 |
|
TAPACHULA |
101.97 |
|
74.81 |
|
70.02 |
TAPACHULA */ |
103.35 |
92.04 |
74.21 |
83.36 |
|
TEHUACAN |
103.38 |
100.43 |
75.79 |
87.29 |
|
TEPIC |
84.66 |
94.35 |
68.97 |
|
|
TIERRA BLANCA |
114.48 |
109.93 |
87.19 |
70.89 |
|
TOLUCA |
113.47 |
92.04 |
85.10 |
90.19 |
|
TOPOLOBAMPO |
106.41 |
103.98 |
80.36 |
88.79 |
77.36 |
TULA C.T.T. |
115.35 |
115.15 |
86.62 |
|
|
TUXTLA GTZ |
87.35 |
86.94 |
61.24 |
70.96 |
|
TUXTLA GTZ */ |
83.17 |
81.74 |
56.92 |
|
|
URUAPAN |
100.99 |
98.36 |
73.57 |
85.62 |
|
VERACRUZ |
113.91 |
110.05 |
86.22 |
93.62 |
100.01 |
VILLAHERMOSA |
114.24 |
110.69 |
80.49 |
95.56 |
83.46 |
VILLAHERMOSA */ |
82.09 |
100.99 |
73.75 |
|
|
ZACATECAS |
107.17 |
104.43 |
79.59 |
89.15 |
|
ZAMORA |
98.30 |
107.52 |
82.50 |
|
|
ZAPOPAN |
97.90 |
90.01 |
81.43 |
86.62 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0 %.
Atentamente
Sufragio Efectivo. No Reelección.
México, D.F., a 14 de enero de 2003.- El Presidente del Servicio de Administración Tributaria, Rubén Aguirre Pangburn.- Rúbrica.