AGREEMENT 138/2020 BY WHICH THE QUOTAS THAT ARE SPECIFIED IN MATTER OF THE SPECIAL TAX ON PRODUCTION AND SERVICES ARE UPDATED

12/1/2021

FIRST ARTICLE.

The update factor for the year 2021 for the quotas established in articles 2, section I, sections C), D) G) and H) and 2o.-A, sections I, II and III of the IEPS Law, is 1,0333, the result of dividing the INPC for the month of November 2020, which was 108,856 points, and the INPC for the month of November 2019, which was 105,346 points, in accordance with the procedure established in article 17-A of the CFF .

SECOND ARTICLE.

According to the update factor mentioned in the previous article, The fee per cigar applicable to manufactured tobaccos referred to in article 2, section I, subsection C), of the IEPS Law, which will be in force as of January 1, 2021, is $ 0.5108 per cigarette.

THIRD ARTICLE.

In accordance with the update factor mentioned in Article One, the fees applicable to automotive fuels referred to in Article 2, section I, subsection D) of the IEPS Law, which will be in force as of January 1, 2021 , are the following:

Fossil fuels	Share	Unit of measurement
Gasoline less than 91 octane	5.1148	Weights per liter.
b. Gasoline greater than or equal to 91 octane	4.3192	Weights per liter.
c. Diesel	5.6212	Weights per liter.
Non-fossil fuels	4.3192	Weights per liter.

FOURTH ARTICLE.

In accordance with the update factor mentioned in Article One, the quota per liter applicable to flavored beverages referred to in Article 2, section I, subsection G), of the IEPS Law, which will be in force as of January 1 from 2021, it is $ 1.3036 per liter.

FIFTH ARTICLE.

In accordance with the update factor mentioned in Article One, the quotas applicable to fossil fuels referred to in Article 2, section I, subsection H) of the IEPS Law, which will be in force as of January 1, 2021 , are the following:

Fossil fuels	Share	Unit of measurement
1. Propane……………………………………	7.7291	Cents per liter.
2. Butane…………………………………….	10.0023	Cents per liter.
3. Gasoline and gas plane………………..	13.5569	Cents per liter.
4. Jet fuel and other kerosene………….	16.1918	Cents per liter.
5. Diesel………………………………………	16,4501	Cents per liter.
6. Fuel oil…………………………………….	17.5558	Cents per liter.
7. Petroleum coke………………………….	20.3767	Weights per ton.
8. Coal coke………………………………….	47.7695	Weights per ton.
9. Mineral carbon…………………………..	35.9692	Weights per ton.
10. Other fossil fuels………………………	51.9957	Weights per ton of carbon contained in the fuel.

ARTICLE SIX.

In accordance with the update factor mentioned in Article One of this Agreement, the quotas applicable to gasoline and diesel set forth in Article 2-A, sections I, II and III of the IEPS Law, which will be in force as of the January 1, 2021, are as follows:

Fuels	Share	Unit of measurement
Gasoline less than 91 octane	45.1449	Cents per liter.
Gasoline greater than or equal to 91 octane	55.0852	Cents per liter.
Diesel	37.4675	Cents per liter.

This Agreement entered into force on January 1, 2021