Agreement updating the rates specified for the Special Production and Services Tax for 2023

DOF: 28/12/2022

AGREEMENT updating the rates specified for the Special Production and Services Tax for 2023

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- TREASURY.- Secretariat of

Treasury and Public Credit.

Agreement 176/2022

Agreement updating the rates specified for the Special Production and Services Tax for 2023

ROGELIO EDUARDO RAMÍREZ DE LA O, Secretary of Treasury and Public Credit, based on Articles 31, fraction XXXII of the Organic Law of the Federal Public Administration; 2nd, fraction I, items C), D), G) and H), and 2nd.-A of the Special Production and Services Tax Law; and 4th of the Internal Regulation of the Secretariat of Treasury and Public Credit, and

CONSIDERING

That pursuant to the provisions of Articles 2nd, fraction I, items C), D), G) and H), and 2nd.-A of the Law on the Special Production and Services Tax, the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels, and the rates applicable to gasoline and diesel destined for the federative entities, will be updated annually and will enter into force as of January 1 of each year;

That the update will be carried out by applying the update factor corresponding to the period from the month of December of the penultimate year to the month of December immediately preceding the year in which the update is carried out, a factor that will be obtained in accordance with the provisions of
Article 17-A of the Federal Tax Code;

That the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels, and the rates applicable to gasoline and diesel destined for the federative entities were last updated by means of the "Agreement updating the rates specified for the Special Production and Services Tax for 2022" published in the Official Gazette of the Federation on December 23, 2021;

That the Secretariat of Treasury and Public Credit will publish the update factor in the Official Gazette of the Federation during the month of December of each year; and

That based on the above, the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels, as well as the rates applicable to gasoline and diesel destined for the federative entities are updated, therefore the following is issued

AGREEMENT

ARTICLE FIRST.- The update factor applicable for the year 2023 to the rates referred to in
Articles 2nd, fraction I, items C), second paragraph; D), G), second paragraph and H), and 2nd.-A, fractions I, II and III of the Special Production and Services Tax Law, is 1.0779, resulting from dividing the National Consumer Price Index for the month of November 2022, published in the Official Gazette of the Federation on December 9, 2022, which was 125.997 points, and the National Consumer Price Index for the month of November 2021, published in the Official Gazette of the Federation on December 10, 2021, which was 116.884 points, procedure established pursuant to the provisions of
Article 17-A of the Federal Tax Code.

ARTICLE SECOND.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rate per cigarette applicable to processed tobacco referred to in Article 2nd, fraction I, item C), second paragraph of the Special Production and Services Tax Law, which will be in effect as of January 1, 2023, is $0.5911 per cigarette.

ARTICLE THIRD.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rates applicable to automotive fuels referred to in Article 2nd, fraction I, item D) of the Special Production and Services Tax Law, which will be in effect as of January 1 of 2023, are as follows:

1.
Fossil Fuels
Rate
Unit of measure a.
Gasoline less than 91 octanes
..............
5.9195 pesos per liter.
b.
Gasoline greater than or equal to 91 octanes
4.9987 pesos per liter.
c.
Diesel
...........................................
6.5055 pesos per liter.
2.
Non-fossil fuels ........................... 4.9987 pesos per liter.

ARTICLE FOURTH.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rate per liter applicable to flavored beverages referred to in Article 2nd, fraction I, item G), second paragraph of the Special Production and Services Tax Law, which will be in effect as of January 1, 2023, is $1.5086 per liter.

ARTICLE FIFTH.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rates applicable to fossil fuels referred to in Article 2nd, fraction I, item H) of the Special Production and Services Tax Law, which will be in effect as of January 1 of 2023, are as follows:

Fossil Fuels
Rate
Unit of measure
1 . Propane ...........................................
8.9451 cents per liter.
2 . Butane
...............................................
11.5759 cents per liter.
3 . Gasoline and aviation gas
..........................
15.6899 cents per liter.
4 .Jet fuel and other kerosenes .
18.7393 cents per liter.
5 . Diesel ..............................................
19.0383 cents per liter.
6 . Fuel oil
.....................................
20.3179 cents per liter.
7 . Petroleum coke
..............................
23.5827 pesos per ton.
8 . Coal coke
...............................
55.2855 pesos per ton.
9 . Mineral coal
..................................
41.6286 pesos per ton.
10 . Other fossil fuels ..
60.1766 pesos per ton of carbon that
the fuel contains.

ARTICLE SIXTH.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rates applicable to gasoline and diesel provided for in Article 2nd.-A, fractions I, II and III of the Special Production and Services Tax Law, which will be in effect as of January 1 of 2023, are as follows:

Fuels
Rate
Unit of measure
Gasoline less than 91 octanes
52.2479 cents per liter.
Gasoline greater than or equal to 91 octanes
63.7522 cents per liter.
Diesel
43.3626 cents per liter.

TRANSITIONAL
SINGLE.- This Agreement will enter into force on January 1, 2023.

Respectfully.

Mexico City, December 21, 2022. - In substitution for the absence of the Secretary of Treasury and Public Credit and based on Article 105 of the Internal Regulation of the Secretariat of Treasury and Public Credit, the Undersecretary of Treasury and Public Credit, Gabriel Yorio González. - Initialled.

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