Por Resolución General 3723 (B.O. 26/1/2015) se modificó la Resolución General 3044, que estableció los requisitos que deben observar los distintos sujetos intervinientes en la comercialización de los productos exentos del impuesto sobre los combustibles líquidos, en función de su destino o utilización, así como el procedimiento para que los distribuidores soliciten el reintegro del gravamen liquidado por el sujeto pasivo, cuando los productos enajenados tuvieran destino exento, disponiendo las normas de facturación que permitan identificar el producto comercializado y su composición en el caso de los biocombustibles.
«EL ADMINISTRADOR FEDERAL DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS RESUELVE:
Artículo 1° — Modifícase la Resolución General Nº 3.044 y su modificatoria, de la forma que se indica a continuación: 1. Sustitúyese el inciso b) del Artículo 3°, por el siguiente: “b) Distribuidores y/o comercializadores revendedores: en adelante “distribuidores” a quienes efectúen la comercialización a su nombre y por cuenta propia o de terceros, de combustibles líquidos —en el mismo estado en que lo adquirieron para su posterior reventa—, intermediando entre los sujetos pasivos de los impuestos sobre los combustibles líquidos, sobre el gas oil y/o fondo hídrico de infraestructura y los “adquirentes”. Asimismo, se consideran “distribuidores” a las estaciones de servicio, a los revendedores que cumplan la misma finalidad que éstas y a los revendedores de productos gravados —situados o domiciliados en la zona geográfica determinada por el inciso d) del Artículo 7° de la Ley Nº 23.966, Título III de Impuesto sobre los Combustibles Líquidos y el Gas Natural, texto ordenado en 1.998 y sus modificaciones—, cuando realicen las siguientes operaciones y sólo con relación a ellas: 1. Transferencias de: 1.1. Gas oil: en cantidades superiores a UN MIL (1.000) litros. 1.2. Resto de productos gravados: en cantidades superiores a CIENTO CINCUENTA (150) litros. 2. Transferencias de productos gravados que no fueran realizadas a “adquirentes” conforme a lo establecido en el inciso c). En todas estas operaciones los “distribuidores” —incluidas las estaciones de servicio cuando se verifiquen las circunstancias previstas para ser consideradas como tales— deberán liquidar y percibir los impuestos sobre los combustibles líquidos y el gas natural y/o sobre el gas oil y/o fondo hídrico de infraestructura, de corresponder, considerando como base imponible el valor de referencia para el período fiscal y producto de que se trate según lo dispuesto por la Resolución General Nº 1.555 y observando el procedimiento previsto en el segundo párrafo del Artículo 11.”. 2. Sustitúyese el punto 5.4. del inciso c) del Artículo 3°, por el siguiente: “5.4. Consumidores finales. A los fines de la presente se considera que las transferencias se efectúan a consumidores finales cuando no superan la cantidad de: 5.4.1. UN MIL (1.000) litros, tratándose de gas oil. 5.4.2. CIENTO CINCUENTA (150) litros, tratándose del resto de productos gravados.”. 3. Sustitúyese el Artículo 11, por el siguiente: “ARTÍCULO 11.- Los sujetos pasivos deberán liquidar el importe de los respectivos gravámenes e incluirlos en la correspondiente factura o documento equivalente, en forma discriminada, por cada una de las transferencias alcanzadas efectuadas a los “distribuidores”, que se indican en el Artículo 2°. Los “distribuidores” que deban determinar y liquidar los impuestos sobre los combustibles líquidos y el gas natural y sobre el gasoil y el fondo hídrico de infraestructura —conforme a lo previsto en el inciso b) del Artículo 3°—, deberán incluirlos en la correspondiente factura o documento equivalente, en forma discriminada, e ingresar los gravámenes respectivos así como los intereses resarcitorios, punitorios y multas que pudieran corresponder, mediante transferencia electrónica de fondos, de acuerdo con el procedimiento establecido en las Resoluciones Generales Nº 2.250 y su modificatoria (11.1.), Nº 3.362 (11.2.) y/o Nº 2.195 y su complementaria (11.3.), o las que en el futuro las reemplacen o sustituyan.”. 4. Incorpórase al Anexo I, las siguientes notas aclaratorias: “Artículo 11. (11.1.) A efectos de generar el volante electrónico de pago para el Impuesto sobre los Combustibles Líquidos y el Gas Natural se deberán consignar los siguientes códigos: 
(11.2.) A efectos de generar el volante electrónico de pago para el Impuesto sobre el Gasoil, Gas Licuado y Biodiesel se deberán consignar los siguientes códigos: 
(11.3.) A efectos de generar el volante electrónico de pago para el Fondo Hídrico de Infraestructura se deberán consignar los siguientes códigos: 
(11.3.) A efectos de generar el volante electrónico de pago para el Fondo Hídrico de Infraestructura se deberán consignar los siguientes códigos: Art. 2° — Las disposiciones establecidas en esta resolución general entrarán en vigencia a partir del día de su publicación en el Boletín Oficial.
Art. 3° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Ricardo Echegaray.»
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