{"id":7968,"date":"2025-02-07T16:59:09","date_gmt":"2025-02-07T16:59:09","guid":{"rendered":"https:\/\/taxupdate.com.br\/?p=7968"},"modified":"2025-02-07T16:59:11","modified_gmt":"2025-02-07T16:59:11","slug":"colombia-gasoline-and-carbon-national-taxes-and-acpm-regulations","status":"publish","type":"post","link":"https:\/\/taxupdate.com.br\/en\/colombia-gasoline-and-carbon-national-taxes-and-acpm-regulations\/","title":{"rendered":"COLOMBIA: GASOLINE AND CARBON NATIONAL TAXES, AND ACPM REGULATIONS."},"content":{"rendered":"\n

The Colombian Tax Authorities published Resolution No. 000008, dated January 31st<\/sup>, 2025, which adjusts the Gasoline National Tax, the ACPM Tax, and the Carbon National Tax basis, tariffs, and rates, effective February 1st<\/sup>, 2025.<\/p>\n\n\n\n

As of February 1st<\/sup>, 2025, the Gasoline National Tax and the ACPM shall be assessed over the taxable bases and related rates summarized as follows<\/p>\n\n\n\n

The Regular Gasoline National Tax shall be assessed at $ 762.39 per gallon, the Extra Gasoline National Tax at $ 1446.98 per gallon, and the ACPM at $ 729.71 per gallon. The National Tax concerning the rest of the products defined gasoline by Law 1607 of 2012, as amended, at $ 762.39 per gallon.<\/p>\n\n\n\n

The National Tax concerning ACPM-Biofuels mixtures for diesel engines shall be assessed considering the following rates:<\/p>\n\n\n\n

Proportion<\/strong><\/td> <\/strong> Tax<\/strong>  <\/strong><\/td><\/tr>
ACPM<\/strong><\/td>Biofuel<\/strong><\/td><\/tr>
98%<\/td>2%<\/td>$ 715.12<\/td><\/tr>
96%<\/td>4%<\/td>$ 700.53<\/td><\/tr>
92%<\/td>8%<\/td>$ 671.34<\/td><\/tr>
90%<\/td>10%<\/td>$ 656.74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Fuels use in fishing and cabotage activities within the Colombian shores, and in the maritime activities carried out by the National Army, and the marine and river fuels and connected oils shall be subject to the National Tax at $ 930,04 per gallon.<\/p>\n\n\n\n

The gasoline and\/or ACPM sale, withdrawal, or import within the San Andr\u00e9s Archipelago, Providencia, and Santa Catalina Department shall be subject to the Gasoline National Tax and ACPM as follows:<\/p>\n\n\n\n

    \n
  1. Regular Gasoline, assessed at $ 1,501.81 per gallon.<\/li>\n\n\n\n
  2. Extra Gasoline, assessed at $ 1,589.06 per gallon.<\/li>\n\n\n\n
  3. ACPM at $ 995.02 per gallon.<\/li>\n<\/ol>\n\n\n\n

    As of February 1st<\/sup>, 2025, the Carbon National Tax shall be assessed according to the following chart:<\/p>\n\n\n\n

    Fossil Fuel<\/strong><\/td>Unit<\/strong><\/td>Tariff per Fuel Unit (in Colombian Pesos – $- )<\/strong><\/td><\/tr>
    Carbon<\/td>Ton<\/td>67,787.61<\/td><\/tr>
    Fuel Oil<\/td>    Gallon<\/td>318.10<\/td><\/tr>
    Jet fuel<\/td>269.98<\/td><\/tr>
    Kerosene<\/td>263.30<\/td><\/tr>
    Liquified Petroleum Gas<\/td>179.10<\/td><\/tr>
    ACPM<\/td>223.69<\/td><\/tr>
    Gasoline<\/td>197.93<\/td><\/tr>
    Natural Gas<\/td>Cubic Meter<\/td>42.16<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The tariff per equivalent carbon ton for 2025 shall correspond to $ 25,399.14 and it is clarified that it is still not equivalent to 3 Tax Units which would correspond to $ 149,397.<\/p>\n\n\n\n

    \nhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci\u00f3n%20000008%20de%2031-01-2025.pdf\n<\/div><\/figure>\n\n\n\n
    \nhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci\u00f3n%20000008%20de%2031-01-2025.pdf\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"

    The Colombian Tax Authorities published Resolution No. 000008, dated January 31st, 2025, which adjusts the Gasoline National Tax, the ACPM Tax, and the Carbon National Tax basis, tariffs, and rates, effective February 1st, 2025. As of February 1st, 2025, the Gasoline National Tax and the ACPM shall be assessed over the taxable bases and related … Continued<\/a><\/p>\n","protected":false},"author":13,"featured_media":7969,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[470,370,453,23],"tags":[11,22,44,19],"class_list":["post-7968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos-artigos-2-2","category-latam-2","category-latam-3","category-posts","tag-beincopmpliance","tag-oilgas","tag-tax","tag-taxupdate"],"acf":[],"yoast_head":"\nCOLOMBIA: GASOLINE AND CARBON NATIONAL TAXES, AND ACPM REGULATIONS. - TaxUpdate - Especialistas em Tax Compliance<\/title>\n<meta name=\"description\" content=\"Stay updated on Colombia\u2019s latest tax changes! ???? The DIAN has adjusted the Gasoline, ACPM, and Carbon National Taxes, effective February 1, 2025. 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