Libro V. Reformas al decreto número 70-94 del Congreso de la República, ley del impuesto sobre circulación de vehículos terrestres, marítimos y aéreos

Article 10 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is amended, to read as follows:

"Article 10. The tax base applicable to Private Series vehicles is established on the value thereof.

For the determination of the tax, the following tax rates shall be applied to the tax base:

VEHICLE MODEL TAX RATE

1.Of the current year or of the following year 2.0%

2.From one year one day to two years 1.8%

3.From two years one day to three years 1.6%

4.From three years one day to four years 1.4%

5.From four years one day to five years 1.2%

6.From five years one day to six years 1.0%

7.From six years one day to seven years 0.8%

8.From seven years one day to eight years 0.6%

9.From eight years one day to nine years 0.4%

10.From nine years one day and more years 0.2% The value of the vehicle, for purposes of the application of the Tax on Circulation, shall be determined in tables of taxable values, prepared annually by the Tax Administration and approved by Agreement of the Board of Directors of the Superintendency of Tax Administration, which shall be published in the official gazette and on the website of the Tax Administration no later than November thirty of each year and shall govern for the immediately following year."

Article 11. The amount of the tax shall be the result of applying to the tax base established for this tax the corresponding tax rate set in the preceding article.

The tax shall in no case be less than two hundred twenty quetzales (Q.220.00).

The Fiscal Register of Vehicles shall cancel on its own initiative the registrations of every vehicle whose owner has failed to pay the tax referred to in this Law for three (3) consecutive years, upon expiry of the time limit the owner had to make the payment for the third year. The foregoing shall be without prejudice to payment of the omitted tax and the corresponding sanctions. Once the foregoing has been complied with, the same shall be re-registered in the Register.

Article 12 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Aerial Vehicles, is reformed to read as follows:

"Article 12. The following specific taxes are established:

a)For distributor plates, which shall be granted exclusively to commercial companies that operate as importers and distributors of new vehicles, a corporate purpose that must be expressly stated in their corporate deed and/or in their trade license. These plates shall have as a special distinguishing mark the word "DISTRIBUIDOR" on the lower part and preceding their numbering the reference "DIS".

The amount of the tax shall be the maximum established by law for vehicles in its different categories and types of land, maritime and aerial vehicles.

Payment of the tax shall be annual, affixing thereto from the second year onward, in the space designated for such purpose, the sticker evidencing its payment.

The use of distributor plates shall be that necessary for the circulation of new vehicles, from customs to the workshops, warehouses or sales rooms of the distributor companies, as well as for their commercial promotion until sale to the final consumer. Attached to the plate, the distributor shall issue a certificate containing the characteristics of the vehicle circulating with such plate, which the driver shall present in case of a requirement by the respective authority, and it must be driven by a duly accredited member of the staff of the distributor company;

b)Rental vehicles, delivery pickup trucks of up to one ton, ambulances and hearses, shall pay the tax of three hundred quetzales (Q.300.00). Microbuses with a capacity of up to ten passengers that are destined for and are authorized for urban or school transportation service, shall pay the tax in accordance with the provisions of Article 14 of this Law; when destined for private use, they shall pay the tax in accordance with the provisions of Article 10 of this Law."

Article 13 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Sea and Air Vehicles, is amended to read as follows:

"Article 13. A specific tax is established for vehicles for the transport of valuables and "panel"-type vans of more than one ton, of five hundred sixty quetzales (Q.560.00)."

Article 14 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is amended to read as follows:

"Article 14. For urban or school transport vehicles a specific tax is established, as follows:

A) Buses, omnibuses, vans and microbuses with ten to up to thirty passengers, four hundred quetzales (Q.400.00).

B) Buses, vans, omnibuses and trolleybuses with more than thirty passengers, five hundred sixty quetzales (Q.560.00)."

Article 15 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is amended to read as follows:

"Article 15. Extra-urban vehicles for transport of persons or transport of cargo, depending on the number of axles and their gross vehicle weight, are classified, designated and pay a specific tax as follows:

C2: It is a truck or bus, consisting of a motor vehicle with a single axle (steering axle) and a single dual-wheel axle (drive axle). Tax of five hundred sixty quetzales (Q.560.00).

C3: It is a truck or bus, consisting of a motor vehicle with a single axle (steering axle) and a double axle or Tandem (drive axle). Tax of eight hundred twenty quetzales (Q 820.00).

T2: It is a tractor or tractor unit with a single axle (steering axle) and a single dual-wheel axle (drive axle). Tax of five hundred sixty quetzales (Q.560.00).

T3: It is a tractor or tractor unit with a single axle (steering axle) and a double axle or Tandem (drive axle). Tax of eight hundred twenty quetzales (Q.820.00)."

Article 16 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is reformed to read as follows:

"Article 16. Semi-trailer and trailer type vehicles for the transportation of persons or cargo, depending on the number of axles and their authorized gross vehicular weight for transport, are classified, denominated and pay a specific tax, as follows:

S1: It is a semi-trailer with a single rear axle with dual wheels. Tax of four hundred quetzales (Q.400.00).

S2: It is a semi-trailer with a double rear axle or Tandem. Tax of five hundred eighty quetzales (Q.580.00).

S3: It is a semi-trailer with three rear axles. Tax of seven hundred quetzales (Q.700.00).

R2: It is a trailer with a single or dual-wheel front axle and a single or dual-wheel rear axle. Tax of eight hundred quetzales (Q.800.00).

R3: It is a trailer with a single or dual-wheel front axle and a double rear axle or Tandem. Tax of one thousand two hundred quetzales (Q.1,200.00).

Vehicles and combinations thereof shall not exceed the gross vehicular weight indicated by their manufacturers, and the norms on weights and dimensions contained in the respective weights and dimensions regulation or the permits issued through the Ministry of the Interior through the Transit Department of the General Directorate of the National Civil Police, for national and departmental highways or those of the municipalities in their municipal jurisdiction, when the administration of traffic has been delegated to them in accordance with the law, shall be observed.

Vehicles with foreign plates or of foreign origin that are imported or circulate in the country temporarily, whether semi-trailers or containers entering by sea or by land, shall pay the equivalent of the type of vehicles indicated in this article at the rate of twenty quetzales (Q.20.00) daily, even when they use a national platform or chassis."

Article 17 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is amended to read as follows:

"Article 17. Heavy-duty agricultural, industrial and construction vehicles shall pay a specific tax as follows:

A) Agricultural tractors: Tax of five hundred sixty quetzales (Q.560.00).

B) Cranes or forklifts, construction vehicles such as graders, compactors, front loaders or similar: Tax of eight hundred twenty quetzales (Q.820.00).

C)Construction tractors: Tax of one thousand two hundred quetzales (Q.1,200.00).

Circulation on paved highways or streets is prohibited for any type of vehicle not equipped with pneumatic tires; such vehicles may only circulate on dirt highways or streets."

Article 18 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is amended to read as follows:

"Article 18. Motorcycle-type vehicles comprising motocycles, motorized velocipedes, scooters, motorcycles and similar vehicles, shall pay the tax as established in Article ten of this Law; however, in no case may the tax be less than one hundred fifty quetzales (Q.150.00) per year."

Article 19 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is amended to read as follows:

"Article 19. A specific tax is established for maritime vehicles, depending on their size, type of use and other characteristics, as follows:

a)Recreational and sport-fishing launches or boats with motor, up to 26 feet in length including their terrestrial trailer. Tax of one thousand two hundred quetzales (Q.1,200.00).

b)Recreational and sport-fishing launches or boats with motor, greater than 26 feet in length including their terrestrial trailer. Tax of one thousand four hundred quetzales (Q.1,400.00).

Both recreational or fishing launches and boats without motor powered by oars are excluded from payment of tax and do not require an identification plate for their use or circulation.

c)Sailboats up to 45 feet in length, including their terrestrial semi-trailer. Tax of one thousand two hundred quetzales (Q.1,200.00).

d)Sailboats of more than 45 feet in length, including their terrestrial semi-trailer. Tax of one thousand eight hundred quetzales (Q.1,800.00).

e)Artisanal-fishing launches or boats with motor, up to 16 feet in length, including their terrestrial trailer. Tax of one hundred fifty quetzales (Q.150.00).

f)Artisanal-fishing launches or boats with motor, greater than 16 feet in length, including their terrestrial trailer. Tax of three hundred quetzales (Q.300.00).

g)Personal watercraft, including their terrestrial trailer. Tax of six hundred quetzales (Q.600.00).

h)Floating houses with or without motor up to 26 feet, including their terrestrial trailer. Tax of one thousand four hundred quetzales (Q.1,400.00).

i)Floating houses with or without motor, greater than 26 feet, including their terrestrial trailer. Tax of two thousand four hundred quetzales (Q.2,400.00).

j)Industrial-fishing vessels with overall length up to 27 feet. Tax of six thousand quetzales (Q.6,000.00).

k)Industrial-fishing vessels with overall length from 27 feet to 55 feet. Tax of ten thousand quetzales (Q.10,000.00).

l)Industrial-fishing vessels with overall length greater than 55 feet. Tax of fourteen thousand quetzales (Q.14,000.00)."

Article 20 of Decree Number 70-94 of the Congress of the Republic, Law on the Tax on Circulation of Land, Maritime and Air Vehicles, is amended, to read as follows:

"Article 20. The following specific tax is established for aircraft, the amount of which depends on its type, weight, use and other characteristics:

1.Private single-engine airplanes and light aircraft: four quetzales (Q.4.00) per kilogram of gross weight.

2.Private multi-engine airplanes and light aircraft: eight quetzales (Q.8.00) per kilogram of gross weight.

3.Private helicopters: eight quetzales (Q.8.00) per kilogram of gross weight.

In no case shall private aircraft pay a tax of less than four thousand quetzales (Q.4,000.00) per year.

4.Commercial propeller aircraft:

a)Single-engine airplanes and light aircraft, four thousand quetzales (Q.4,000.00).

b)Single-engine helicopters, twin-engine airplanes and light aircraft, sixteen thousand quetzales (Q.16,000.00).

c)Single-turbine helicopters and airplanes with more than two engines, thirty thousand quetzales (Q.30,000.00).

5.Commercial jet-type aircraft:

a)Airplanes of six (6) to forty (40) passengers, twenty thousand quetzales (Q.20,000.00).

b)Airplanes of forty-one (41) to one hundred (100) passengers, forty thousand quetzales (Q.40,000.00).

c)Airplanes of one hundred one (101) to one hundred ninety-nine (199) passengers, sixty thousand quetzales (Q.60,000.00).

d)Airplanes of two hundred (200) passengers or more, eighty thousand quetzales (Q.80,000.00)."