#2025-265Decree No. 2025-265 on Monitoring Fuel Usage in Fishing
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The decree establishes guidelines for monitoring the fuels used in fishing activities, specifically when the fuel distributor is different from the fuel supplier. It outlines the definitions related to tax, fuel, fishing, suppliers, distributors, and the requirements for monthly attestations that distributors must provide to suppliers regarding fuel deliveries for fishing purposes. The goal is to ensure proper tracking and compliance with tax regulations related to fuel consumption in the fishing industry.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Introduces monthly attestations for fuel deliveries to fishing activities
- Defines roles of suppliers and distributors in the fuel supply chain
- Specifies calculations required for fuel usage reporting
Obligations
What this law requires
Distributors must establish monthly attestations in duplicate for each special deposit, following the administration's prescribed model
Distributors must transmit one copy of the monthly attestation to each fuel supplier that supplied them since January 1 of the reference period, no later than the 15th of the following month
The January 2025 attestation must be transmitted to suppliers no later than March 15, 2025 (exception to standard 15th of following month deadline)
Distributors must retain the second copy of attestations until the end of the third year following the reference period (through December 31, 2028)
Attestations must include: distributor identification details, supplier identification, calculated quotient by fuel type, delivery month/year, establishment date, and legal representative signature