Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de abril 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 abril 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 |
50.25 |
55.05 |
29.95 |
39.39 |
|
AGUASCALIENTES |
51.93 |
56.3 |
31.82 |
36.77 |
|
AZCAPOTZALCO |
48.56 |
46.5 |
35.81 |
38.68 |
|
CADEREYTA, C.T.T. |
51.13 |
|
32.07 |
34.99 |
|
CAMPECHE |
46.8 |
50.34 |
25.73 |
34.87 |
38.06 |
CAMPECHE */ |
6.65 |
45.38 |
21.69 |
|
|
CD. JUAREZ |
39.43 |
50.65 |
23.35 |
29.92 |
|
CD. JUAREZ */ |
15.13 |
54.47 |
27.86 |
35.21 |
|
CD. MADERO ,C.T.T. |
53.78 |
58.93 |
33.8 |
39.85 |
32.53 |
CD. MANTE |
48.42 |
53.05 |
28.47 |
|
|
CD. OBREGON |
49.62 |
54.12 |
29.9 |
35.93 |
|
CD. VALLES |
50.89 |
53.4 |
30.32 |
36.92 |
|
CD. VICTORIA |
53.65 |
57.77 |
32.79 |
40.69 |
|
CELAYA |
53.85 |
57.81 |
33.9 |
36.63 |
|
CHIHUAHUA |
47.34 |
50.86 |
25.44 |
33.06 |
|
CHIHUAHUA */ |
14.92 |
|
23.28 |
|
|
COLIMA |
46.28 |
51.03 |
25.95 |
|
|
CUAUTLA |
43.94 |
42.17 |
32.31 |
38.33 |
|
CUERNAVACA |
46.85 |
45.32 |
33.35 |
36.8 |
|
CULIACAN |
48.99 |
53.46 |
29.81 |
34.49 |
|
DURANGO |
43.42 |
45.8 |
23.82 |
|
|
EL CASTILLO |
45.67 |
43.84 |
32.04 |
35.56 |
|
ENSENADA */ |
48.34 |
53.81 |
28.9 |
33.72 |
20.28 |
ESCAMELA |
54.02 |
58.6 |
33.78 |
36.49 |
|
GOMEZ PALACIO |
48.44 |
54.06 |
29.8 |
32.47 |
|
GUAMUCHIL |
49.57 |
53.85 |
29.25 |
36.35 |
|
GUAYMAS */ |
40.57 |
|
|
|
|
GUAYMAS C.T.T. |
50.38 |
54.79 |
31.71 |
38.34 |
26.03 |
HERMOSILLO |
48.83 |
53.37 |
28.14 |
34.38 |
|
HERMOSILLO */ |
44.64 |
49.87 |
23.87 |
|
|
IGUALA |
42.32 |
40.54 |
29.29 |
|
|
IRAPUATO |
53.53 |
57.62 |
34.38 |
41.74 |
|
JALAPA |
49.3 |
53.2 |
29.31 |
|
|
LA PAZ */ |
49.1 |
51.82 |
26.74 |
38.37 |
25.34 |
LAZARO CARDENAS |
51.77 |
55.14 |
32.78 |
38.62 |
30.66 |
LEON |
52.84 |
56.96 |
32.03 |
36.6 |
|
MAGDALENA |
41.85 |
46.7 |
22.59 |
30.06 |
|
MANZANILLO |
50.56 |
54.99 |
30.72 |
38.12 |
29.39 |
MATEHUALA |
45.13 |
49.65 |
25.37 |
|
|
MAZATLAN |
49.33 |
54.58 |
29.4 |
34.4 |
28.17 |
MERIDA |
47.86 |
52.74 |
28.69 |
31.06 |
31.25 |
MERIDA */ |
41.65 |
47.64 |
22.44 |
28.54 |
23.89 |
MEXICALI */ |
44.12 |
52.36 |
27.52 |
33.65 |
|
MINATITLAN, C.T.T. |
55.93 |
|
18.58 |
|
44.91 |
MONCLOVA |
50.61 |
54.57 |
30.59 |
32.92 |
|
MONT. S/CATARINA |
44.87 |
42.96 |
31.46 |
35.84 |
|
MONT. S/CATARINA */ |
|
|
26.74 |
|
|
MORELIA |
52.33 |
56.76 |
31.64 |
41.1 |
|
NAVOJOA |
44.8 |
49.42 |
25.57 |
|
|
NOGALES */ |
26.55 |
44.02 |
19.62 |
28.3 |
|
NVO. LAREDO */ |
21.06 |
54.8 |
29.29 |
36.4 |
|
OAXACA |
44.46 |
49.53 |
25.09 |
31.11 |
|
PACHUCA |
53.87 |
45.32 |
32.9 |
38.83 |
|
PAJARITOS S.L.V. |
55.18 |
60.05 |
33.45 |
41.76 |
45.3 |
PARRAL |
43.21 |
46.25 |
24.17 |
|
|
PEROTE |
44.59 |
48.31 |
25.17 |
|
|
POZA RICA |
55.86 |
59.42 |
34.36 |
28.15 |
39.06 |
PROGRESO C.T.T. |
|
|
36.91 |
36.86 |
35.47 |
PUEBLA |
52.99 |
44.46 |
32.48 |
38 |
|
QUERETARO |
53.81 |
45.31 |
33.77 |
37.7 |
|
REYNOSA |
47.55 |
52.81 |
29.22 |
|
|
REYNOSA */ |
18.09 |
54.62 |
28.22 |
38.78 |
|
ROSARITO */ |
48.35 |
54.53 |
29.9 |
35.22 |
21.02 |
SABINAS |
48.16 |
53.63 |
28.58 |
32.99 |
|
SABINAS */ |
14.89 |
50.34 |
26.24 |
29.77 |
|
SALAMANCA, C.T.T. |
34.83 |
|
16.74 |
|
|
SALINA CRUZ |
53.76 |
57.33 |
33.38 |
38.72 |
33.14 |
SALTILLO |
50.48 |
55.02 |
30.21 |
36.26 |
|
SAN LUIS POTOSI |
52.49 |
56.96 |
32.46 |
35.86 |
|
SATELITE NORTE |
48.57 |
|
34.8 |
37.6 |
|
SATELITE ORIENTE |
48.5 |
46.55 |
35.13 |
37.86 |
|
SATELITE SUR |
48.53 |
46.59 |
35.15 |
41.72 |
|
TAPACHULA |
47.19 |
45.15 |
27.39 |
|
21.5 |
TAPACHULA */ |
47.76 |
47.34 |
27.48 |
34.15 |
|
TEHUACAN |
49.36 |
52.42 |
28.61 |
36.57 |
|
TEPIC |
37.96 |
48.8 |
24.56 |
|
|
TIERRA BLANCA |
54.27 |
57.9 |
34.7 |
22.51 |
|
TOLUCA |
53.61 |
44.73 |
33.58 |
35.05 |
|
TOPOLOBAMPO |
49.91 |
54.8 |
31.14 |
36.14 |
26.35 |
TULA C.T.T. |
54.61 |
59.03 |
34.27 |
|
|
TUXTLA GTZ. |
38.6 |
43.83 |
19.67 |
27.35 |
|
TUXTLA GTZ. */ |
35.37 |
38.61 |
16.69 |
|
|
URUAPAN |
46.57 |
51.01 |
26.78 |
35.35 |
|
VERACRUZ |
53.84 |
58.39 |
33.77 |
39.65 |
42.94 |
VILLAHERMOSA |
53.82 |
58.24 |
29.67 |
37.6 |
31.12 |
VILLAHERMOSA */ |
8.89 |
50.88 |
24.64 |
|
|
ZACATECAS |
50.33 |
54.41 |
29.28 |
36.31 |
|
ZAMORA |
45.95 |
56.55 |
31.85 |
|
|
ZAPOPAN |
45.44 |
43.38 |
31.12 |
33.74 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
Sufragio Efectivo. No Reelección.
México, D.F., a 2 de mayo de 2003.- El Presidente del Servicio de Administración Tributaria, Rubén Aguirre Pangburn.- Rúbrica.