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Lima, 22 de Diciembre de 20()5 oFlclo No 135 -2005-PRSeor DoctorMarcial Ayaipoma AlvaradoPresidente del Congreso de la RepblicaPresenteMe dirijo a usted, de conformidad con lo dispuesto por el artculo107o de la Constitucin Poltica del Per, con el fin de someter a consideracin delCongreso de la Repblica, con el voto aprobatorio del Consejo de Ministros, elProycto de Ley que propone prorrogar la exoneracin del lmpuesto Selectivo alConsumo al Petrleo Diesel para empresas elctricas.Mucho estimar que se sirva disponer su trmite con el carcter deURGENTE, segn lo establecido por el Artculo 105o de la Constitucin Polticadel Per.Sin otro particular, aprovecho la oportunidad para renovarle lossentimientos de mi estima y consideracin. 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PRESIDENTE DE LA REPBLICAPOR CUANTO:El Congreso de la Repblicaha dado la Ley siguiente;EL CONGRESO DE LA REPUBLICA;Ha dado la Ley siguiente:LEY QUE PROPONE PRORROGAR EXONERACION A ISC A PETRLEO DIESELPARA EMPRESAS ELECTRICASArtculo nico.- Prrroga de exoneracinMoOiticase el inciso b) del artculo 73o del Texto nico Ordenado de la Ley dellmpuesto General a las Ventas e lmpuesto Selectivo al Consumo, aprobado porDecreto Supremo No 055-99-EF y normas modificatorias, segn los trminossiguientes:"Artculo 73o.- Inafectaciones, exoneraciones y dems beneficios tributarios vigentesrelativos a los lmpuestos General a las Ventas y Selectivo al Consumo.Adems de las contenidas en el presente dispositivo, se mantienen vigentes lasinafectaciones, exoneraciones y dems beneficios del lmpuesto General a las Ventase lmpuesto Selectivo al Consumo que se sealan a continuacin:( .)lmpuesto Selectivo al Consumo: b) La importacin o venta de petrleo diesel a las empresas de generacin y a lasempresas concesionarias de distribucin de electricidad, hasta el 31 de diciembre del2006. En ambos casos, tanto las empresas de generacin como las empresasconcesionarias de distribucin de electricidad, debern estar autorizadas por decreto supremo." 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FundamentosDe acuerdo a la Ley No 28443 que modific el artculo 73o del Texto nico Ordenado de laLey del lmpuesto General a las Ventas e lmpuesto Selectivo al Consumo la importacin yventa de petrleo diesel a las empresas de generacin y a las empresas concesionarias dedistribucin de electricidad, rige hasta el 31 de diciembre del 2005.La dacin de est norma tuvo como sustento evitar el incremento en el precio de las tarifaselctricas, dado que el combustible (diesel) constituye el principal insumo de las empresasde generacin termoelctrica.En efecto, considerando que el lmpuesto Selectivo al Consumo (lSC) forma parte del cargotarifario de energa, debido a que las frmulas para la fijacin de la tarifa de energa a nivelgeneracin consideran entre otros, los costos de los combustibles, independientemente delmedio utilizado para generar la energa, el usuario final sera quien se vea incididoeconmicamente con el mismo.En este sentido, resulta necesaria la prrroga de la exoneracin del ISC que actualmentegozan las empresas de generacin y las empresas concesionarias de distribucin deelectricidad por la importacin o venta de petrleo diesel hasta el 31 de diciembre del 2006.Cabe resaltar que la prrroga por un ao de la exoneracin del ISC permitir evaluar elposible efecto sustitucin que debera operarse en el Sistema de Generacin Elctrica comoconsecuencia del mayor uso del gas de Camisea, el mismo que se encuentra liberado delpago del lSC, lo cual redundara en el monto final de las tarifas de energa.ANLtSIS GOSTO.BENEFICIONo obstante que la prrroga del beneficio tributario representa un costo para el Estado,calculado en base a consumos actuales, en S/ 30 millones, su eliminacin podra generarincrementos en las tarifas elctricas, principalmente en las zonas aisladas de extremapobreza, dada la incidencia en la determinacin de las tarifas de energa que tendra elcombustible.EFECTOS SOBRE LA LEGISLACIN NACIONALLa iniciativa legislativa modifica el Texto nico Ordenado de la Ley del lmpuesto General alas Ventas e lmpuesto Selectivo al Consumo aprobado por el Decreto Supremo No 055-99-EF y se realiza de conformidad con la Constitucin Poltica del Per, y el Texto nicoOrdenado del Cdigo Tributario, aprobado por Decreto Supremo N' 135-99-EF, por lo que lamisma se ajusta a nuestro ordenamiento legal. endstream endobj 28 0 obj 2384 endobj 29 0 obj << /Length 30 0 R >> stream q 595.20 0 0 841.68 0.00 0.00 cm /Obj24 Do Q endstream endobj 30 0 obj 45 endobj 31 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.68 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj24 24 0 R >> /Subtype 27 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 23 0 R 29 0 R 25 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R ] /Count 3 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000163645 00000 n 23 9 0000088659 00000 n 0000088738 00000 n 0000143680 00000 n 0000160786 00000 n 0000160809 00000 n 0000163248 00000 n 0000163270 00000 n 0000163370 00000 n 0000163390 00000 n trailer << /Size 32 /Info 1 0 R /Root 13 0 R /Prev 88332 >> startxref 163725 %%EOF