SELECTIVE TAX TO THE CONSUME
The Selective Tax to Consume burdens the first distraction when they are products of national origin, as well as the import of the following goods:
- Cigarettes in general and cigarettes of any class.
- Processed, pricked black or blond tobacco or in another form except in leaf.
- Mineral water and gaseous drinks without alcohol and in general drunk not specified with a maximum of 2% of alcohol.
- Beers and fruit juices, in general.
- Ciders, wines in general and products of licorería.
- Whiskey and champagne, in general.
- Alcoholes in differents forms.
- Combustible derived from petroleum and all those products established in 125 law.
The tax must precedingly be paid by the manufacturers of anyone of the mentioned goods, by the distractions that make in the national territory and the importers by the goods that introduce to the country and are taxed by this tax.
Used forms
Form 802, Imposed Selective to Consumption
Form 803, Imposed Selective Combustible Consumption
Experitations
In agreement with the completion of the RUC:
- 0-9 tenth working day of the following month to the fiscal period that is declared
- A-J twelfth working day of the following month to the fiscal period that is declared
- K-Q fourteenth working day of the following month to the fiscal period that is declared
- R-Z sixteenth working day of the following month to the fiscal period that is declared
The qualified banks to receive the payment of taxes are: National Bank of Promotion, Citibank, Bank of the Parana or in the regional agencies of the Subsecretaria de Estado de TRibutacion.
