Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de febrero de 2003. |
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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 febrero de 2003, 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 |
72.74 |
78.37 |
46.70 |
56.66 |
|
AGUASCALIENTES |
74.74 |
79.76 |
48.20 |
53.95 |
|
AZCAPOTZALCO |
73.43 |
73.68 |
53.08 |
56.32 |
|
CADEREYTA, C.T.T. |
73.63 |
|
48.59 |
49.64 |
|
CAMPECHE |
67.64 |
72.96 |
41.46 |
51.30 |
55.40 |
CAMPECHE */ |
28.67 |
|
36.55 |
|
|
CD. JUAREZ |
62.36 |
73.49 |
37.86 |
46.05 |
|
CD. JUAREZ */ |
10.93 |
77.85 |
43.58 |
49.37 |
|
CD. MADERO, C.T.T. |
77.30 |
83.27 |
50.70 |
57.54 |
50.06 |
CD. MANTE |
70.12 |
75.81 |
44.21 |
|
|
CD. OBREGON |
71.75 |
77.14 |
45.90 |
51.76 |
|
CD. VALLES |
72.62 |
76.31 |
46.85 |
54.22 |
|
CD. VICTORIA |
77.00 |
81.77 |
49.54 |
59.19 |
|
CELAYA |
77.05 |
81.94 |
50.36 |
54.93 |
|
CHIHUAHUA |
68.61 |
73.01 |
41.05 |
46.15 |
|
CHIHUAHUA */ |
7.36 |
|
38.32 |
|
|
COLIMA |
67.86 |
72.92 |
42.05 |
|
|
CUAUTLA |
67.52 |
67.84 |
49.02 |
55.56 |
|
CUERNAVACA |
71.29 |
72.12 |
50.16 |
52.96 |
|
CULIACAN |
71.05 |
76.31 |
45.71 |
51.07 |
|
DURANGO |
63.88 |
66.57 |
38.65 |
|
|
EL CASTILLO |
69.71 |
69.95 |
48.62 |
53.36 |
|
ENSENADA */ |
70.60 |
76.72 |
44.74 |
50.69 |
53.15 |
ESCAMELA |
77.55 |
82.88 |
50.89 |
53.78 |
|
GOMEZ PALACIO |
70.27 |
76.89 |
45.80 |
48.49 |
|
GUAMUCHIL |
71.42 |
76.88 |
45.25 |
55.15 |
|
GUAYMAS */ |
62.15 |
|
|
|
|
GUAYMAS C.T.T. |
73.39 |
77.97 |
48.27 |
55.17 |
58.85 |
HERMOSILLO |
70.34 |
75.71 |
43.69 |
48.56 |
|
HERMOSILLO */ |
66.32 |
91.08 |
39.29 |
|
|
IGUALA |
64.69 |
65.58 |
45.40 |
|
|
IRAPUATO |
77.05 |
81.55 |
51.70 |
59.56 |
|
JALAPA |
72.15 |
75.98 |
45.36 |
|
|
LA PAZ */ |
70.82 |
74.25 |
43.41 |
54.82 |
57.74 |
LAZARO CARDENAS |
74.18 |
78.50 |
49.31 |
55.06 |
66.10 |
LEON |
75.75 |
80.67 |
48.40 |
53.06 |
|
MAGDALENA |
61.96 |
67.76 |
37.14 |
45.61 |
|
MANZANILLO |
73.62 |
78.59 |
47.49 |
54.37 |
62.52 |
MATEHUALA |
65.97 |
71.47 |
40.52 |
|
|
MAZATLAN |
71.37 |
77.91 |
45.52 |
50.35 |
60.92 |
MERIDA |
69.97 |
75.56 |
44.88 |
48.36 |
48.39 |
MERIDA */ |
62.87 |
69.79 |
37.48 |
44.43 |
43.50 |
MEXICALI */ |
33.10 |
74.97 |
43.08 |
49.63 |
|
MINATITLAN, C.T.T. |
|
|
34.09 |
|
64.55 |
MONCLOVA |
72.53 |
77.76 |
46.85 |
49.38 |
|
MONT. S/CATARINA |
68.59 |
69.00 |
48.21 |
51.24 |
|
MONT. S/CATARINA */ |
|
|
42.86 |
|
|
MORELIA |
75.37 |
80.62 |
48.32 |
58.78 |
|
NAVOJOA |
65.64 |
71.20 |
40.37 |
|
|
NOGALES */ |
15.66 |
64.53 |
33.66 |
43.23 |
|
NVO. LAREDO */ |
12.51 |
78.00 |
45.56 |
|
|
OAXACA |
65.25 |
71.34 |
40.23 |
|
|
PACHUCA |
77.29 |
72.17 |
49.95 |
56.76 |
|
PAJARITOS S.L.V. |
79.28 |
84.76 |
50.98 |
51.88 |
66.84 |
PARRAL |
63.74 |
67.09 |
39.19 |
|
|
PEROTE |
65.56 |
70.12 |
40.35 |
|
|
POZA RICA |
79.13 |
84.00 |
51.41 |
39.55 |
58.84 |
PROGRESO C.T.T. |
|
|
53.75 |
53.66 |
|
PUEBLA |
76.19 |
71.04 |
49.48 |
55.80 |
|
QUERETARO |
77.26 |
72.02 |
50.82 |
55.11 |
|
REYNOSA |
69.57 |
76.41 |
44.93 |
|
|
REYNOSA */ |
8.44 |
77.70 |
44.57 |
55.97 |
|
ROSARITO */ |
30.89 |
77.66 |
45.95 |
51.94 |
50.93 |
SABINAS |
70.27 |
76.51 |
45.94 |
51.24 |
|
SABINAS */ |
4.76 |
72.71 |
41.16 |
45.81 |
|
SALAMANCA, C.T.T. |
55.69 |
|
31.76 |
|
|
SALINA CRUZ |
76.92 |
81.76 |
50.58 |
56.24 |
70.86 |
SALTILLO |
72.76 |
78.17 |
46.47 |
53.24 |
|
SAN LUIS POTOSI |
75.36 |
80.64 |
49.12 |
52.89 |
|
SATELITE NORTE |
73.33 |
|
52.04 |
55.19 |
|
SATELITE ORIENTE |
73.40 |
73.75 |
52.29 |
55.18 |
|
SATELITE SUR |
73.41 |
73.79 |
52.22 |
59.83 |
|
TAPACHULA |
68.78 |
82.08 |
42.55 |
|
52.48 |
TAPACHULA */ |
69.67 |
68.55 |
43.07 |
50.49 |
|
TEHUACAN |
69.86 |
75.07 |
44.01 |
53.33 |
|
TEPIC |
59.62 |
70.36 |
39.41 |
|
|
TIERRA BLANCA |
77.34 |
82.15 |
51.56 |
38.45 |
|
TOLUCA |
76.87 |
71.35 |
50.25 |
53.90 |
|
TOPOLOBAMPO |
72.24 |
78.00 |
47.20 |
52.78 |
57.69 |
TULA C.T.T. |
78.18 |
86.04 |
51.27 |
|
|
TUXTLA GTZ. |
58.28 |
64.58 |
33.89 |
42.01 |
|
TUXTLA GTZ.*/ |
54.68 |
59.15 |
30.51 |
|
|
URUAPAN |
68.18 |
73.23 |
42.42 |
52.14 |
|
VERACRUZ |
77.36 |
82.58 |
50.99 |
57.47 |
61.92 |
VILLAHERMOSA |
77.67 |
82.94 |
46.23 |
57.59 |
47.37 |
VILLAHERMOSA */ |
33.27 |
73.74 |
40.58 |
|
|
ZACATECAS |
72.88 |
77.58 |
45.77 |
53.56 |
|
ZAMORA |
70.00 |
80.39 |
48.67 |
|
|
ZAPOPAN |
69.50 |
69.80 |
47.65 |
51.55 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
Sufragio Efectivo. No Reelección.
México, D.F., a 13 de marzo de 2003.- El Presidente del Servicio de Administración Tributaria, Rubén Aguirre Pangburn.- Rúbrica.