Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de marzo 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 marzo 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 |
47.13 |
55.58 |
22.67 |
30.89 |
|
AGUASCALIENTES |
48.85 |
56.94 |
23.65 |
28.48 |
|
AZCAPOTZALCO |
47.91 |
51.78 |
27.32 |
30.39 |
|
CADEREYTA, C.T.T. |
47.93 |
|
24.04 |
26.74 |
|
CAMPECHE |
43.58 |
51.43 |
18.36 |
26.89 |
30.34 |
CAMPECHE */ |
4.11 |
|
18.06 |
|
|
CD. JUAREZ |
38.85 |
50.83 |
15.32 |
22.31 |
|
CD. JUAREZ */ |
5.49 |
55.09 |
20.31 |
25.18 |
|
CD. MADERO, C.T.T. |
50.74 |
59.64 |
25.48 |
31.16 |
7.38 |
CD. MANTE |
45.46 |
53.69 |
20.78 |
|
|
CD. OBREGON |
46.66 |
54.75 |
22.05 |
27.20 |
|
CD. VALLES |
47.40 |
54.08 |
22.48 |
28.89 |
|
CD. VICTORIA |
50.25 |
58.49 |
24.30 |
31.99 |
|
CELAYA |
50.67 |
58.48 |
25.07 |
25.58 |
|
CHIHUAHUA |
44.18 |
51.52 |
18.06 |
22.93 |
|
CHIHUAHUA */ |
2.91 |
|
16.03 |
|
|
COLIMA |
43.72 |
51.44 |
19.17 |
|
|
CUAUTLA |
43.39 |
47.39 |
24.15 |
29.96 |
|
CUERNAVACA |
46.18 |
50.55 |
24.98 |
28.32 |
|
CULIACAN |
46.19 |
54.12 |
22.05 |
26.42 |
|
DURANGO |
40.66 |
46.45 |
16.72 |
|
|
EL CASTILLO |
44.95 |
48.88 |
23.83 |
27.73 |
|
ENSENADA */ |
45.44 |
54.44 |
21.29 |
25.79 |
24.67 |
ESCAMELA |
50.81 |
59.27 |
25.48 |
27.99 |
|
GOMEZ PALACIO |
45.54 |
54.77 |
21.80 |
23.79 |
|
GUAMUCHIL |
46.27 |
54.51 |
21.29 |
28.15 |
|
GUAYMAS */ |
37.79 |
|
|
|
|
GUAYMAS C.T.T. |
47.41 |
55.45 |
23.76 |
29.97 |
31.07 |
HERMOSILLO |
45.85 |
53.82 |
20.52 |
25.32 |
|
HERMOSILLO */ |
41.93 |
50.57 |
16.50 |
|
|
IGUALA |
41.61 |
45.39 |
21.54 |
|
|
IRAPUATO |
50.51 |
58.31 |
26.29 |
33.00 |
|
JALAPA |
46.62 |
53.83 |
21.62 |
|
|
LA PAZ */ |
45.90 |
52.36 |
19.39 |
30.18 |
28.42 |
LAZARO CARDENAS |
48.54 |
55.76 |
24.51 |
30.04 |
37.18 |
LEON |
49.74 |
57.65 |
23.90 |
28.12 |
|
MAGDALENA |
39.19 |
47.31 |
15.64 |
22.73 |
|
MANZANILLO |
47.74 |
55.71 |
22.74 |
29.77 |
34.93 |
MATEHUALA |
42.28 |
50.30 |
18.08 |
|
|
MAZATLAN |
46.29 |
55.38 |
21.63 |
26.36 |
33.14 |
MERIDA |
45.28 |
53.51 |
21.06 |
22.53 |
25.74 |
MERIDA */ |
38.26 |
47.25 |
13.60 |
20.55 |
17.76 |
MEXICALI */ |
24.90 |
53.00 |
19.63 |
25.18 |
|
MINATITLAN, C.T.T. |
|
|
11.45 |
|
35.85 |
MONCLOVA |
47.25 |
55.33 |
22.98 |
24.90 |
|
MONT. S/CATARINA |
44.24 |
48.02 |
23.30 |
26.15 |
|
MONT. S/CATARINA */ |
|
|
18.40 |
|
|
MORELIA |
49.29 |
57.44 |
23.62 |
32.34 |
|
NAVOJOA |
42.01 |
50.04 |
17.95 |
|
|
NOGALES */ |
9.32 |
44.66 |
12.84 |
21.06 |
|
NVO. LAREDO */ |
7.38 |
55.46 |
21.80 |
|
|
OAXACA |
41.83 |
50.22 |
17.88 |
|
|
PACHUCA |
50.73 |
50.53 |
24.82 |
30.16 |
|
PAJARITOS S.L.V. |
51.63 |
60.58 |
24.76 |
29.50 |
37.40 |
PARRAL |
40.50 |
46.71 |
17.05 |
|
|
PEROTE |
41.70 |
49.09 |
17.79 |
|
|
POZA RICA |
52.03 |
60.08 |
25.77 |
15.71 |
32.62 |
PROGRESO C.T.T. |
|
|
28.62 |
28.66 |
31.03 |
PUEBLA |
49.93 |
49.56 |
24.49 |
29.79 |
|
QUERETARO |
50.59 |
50.50 |
25.47 |
29.18 |
|
REYNOSA |
44.55 |
54.10 |
21.38 |
|
|
REYNOSA */ |
6.20 |
55.22 |
20.84 |
30.29 |
|
ROSARITO */ |
28.43 |
55.16 |
22.00 |
27.04 |
24.94 |
SABINAS |
45.35 |
54.21 |
19.05 |
23.32 |
|
SABINAS */ |
1.78 |
51.88 |
18.61 |
22.01 |
|
SALINA CRUZ |
50.54 |
58.13 |
25.15 |
29.96 |
39.35 |
SALTILLO |
47.41 |
55.68 |
22.24 |
28.02 |
|
SAN LUIS POTOSI |
49.40 |
57.61 |
24.31 |
27.87 |
|
SATELITE NORTE |
47.89 |
|
26.53 |
29.03 |
|
SATELITE ORIENTE |
47.89 |
51.88 |
26.67 |
29.20 |
|
SATELITE SUR |
47.87 |
51.88 |
26.88 |
32.94 |
|
TAPACHULA |
44.26 |
45.89 |
19.41 |
|
26.60 |
TAPACHULA */ |
44.69 |
47.93 |
19.89 |
26.17 |
|
TEHUACAN |
45.78 |
53.05 |
20.69 |
28.32 |
|
TEPIC |
37.37 |
49.38 |
17.18 |
|
|
TIERRA BLANCA |
50.97 |
58.58 |
26.10 |
15.17 |
|
TOLUCA |
50.44 |
49.92 |
25.35 |
28.08 |
|
TOPOLOBAMPO |
46.91 |
55.45 |
23.06 |
27.68 |
31.45 |
TULA C.T.T. |
51.42 |
62.78 |
25.85 |
|
|
TUXTLA GTZ. |
36.20 |
44.64 |
12.96 |
19.94 |
|
TUXTLA GTZ. */ |
33.07 |
39.50 |
10.13 |
|
|
URUAPAN |
44.03 |
51.53 |
19.46 |
27.54 |
|
VERACRUZ |
50.56 |
59.02 |
25.14 |
31.02 |
34.83 |
VILLAHERMOSA |
50.54 |
59.02 |
21.46 |
26.84 |
23.71 |
VILLAHERMOSA */ |
6.69 |
51.50 |
16.93 |
|
|
ZACATECAS |
47.28 |
55.11 |
21.74 |
28.15 |
|
ZAMORA |
45.24 |
57.14 |
23.77 |
|
|
ZAPOPAN |
44.69 |
48.44 |
22.81 |
24.54 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
Sufragio Efectivo. No Reelección.
México, D.F., a 7 de abril de 2003.- El Presidente del Servicio de Administración Tributaria, Rubén Aguirre Pangburn.- Rúbrica.