Law 1819 National carbon tax Colombia

Article 221 establishes the Carbon Tax, this being a tax that falls on the carbon content of all fossil fuels, including all petroleum derivatives and all types of fossil gas that are used for energy purposes, as long as they are used for combustion. The generating event of the carbon tax is the sale within the national territory, withdrawal, import for own consumption or import for the sale of fossil fuels and is caused in a single stage with respect to the generating event that occurs first. In the case of gas and petroleum derivatives, the tax is incurred on the sales made by the producers, on the date of issue of the invoice; in withdrawals for consumption by producers, on the date of withdrawal; in imports, on the date on which the gas or petroleum derivative is nationalized. The taxpayer of the tax will be whoever acquires the fossil fuels, from the producer or the importer; the producer when making withdrawals for own consumption; and the importer when making withdrawals for own consumption. In the case of petroleum derivatives, the producers and importers are responsible for the tax; regardless of their status as a taxable person, when the generating event is carried out.