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Que, el artculo 103' de la Constitucin Poltica del Peru nos indica quepueden expedirse leyes especiales porque as lo exige la naturaleza de lascosas, pero no por razn de la diferencia de personas; en este caso se tieneque tener presente que puede expedirse esta ley especial para Loreto enrazn que Iquitos se encuentra aislado sin vas terrestres, lo cual no se da enotro lugar del pas.Que, por Decreto Supremo 013-2003-EF se sustituye el Texto del numeral2) del Apndice II del Texto nico Ordenado de la Ley del ImpuestoGeneral a las Ventas e Impuesto Selectivo al Consumo aprobado por elDecreto Supremo N' 055-99-EF y nonnas modificatorias, por el siguiente:"2. Servicio de transporte pblico de pasajeros dentro del pas,excepto el transporte pblico femoviario de pasajeros y el transporteareo. 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Artculo 2.A.- Servicio de transporte pblico areo que prestenservicio en la Regin Loreto y con destinos a diferentes puntos delpas. 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Lima 25 de Noviembre del 2005. \. 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se cuenta con una carretera de 95 kilmetros que une aIquitos con Nauta, en comparacin con el resto del pas que s cuenta concarreteras de penetracin.Que, el costo de los pasajes areos se encuentran muy elevados debido alincremento del Impuesto General a las Ventas lo cual hace imposible, a lospobladores de dicha localidad, poderse desplazarhacia otras ciudades.Estocomo consecuencia genera Ia falta de preparacin a nivel profesional, elacceso a tratamientos mdicos -como es el caso de la hemodilisis que noexiste en los centros hospitalarios de la precitada Regin- y otros, trayendocomo desenlace la muerte de la persona, por no poder acceder a los pasajesareos que son muy altos. 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