Income Tax Article 23 - Modification - Full Text Of The Norm

Original Language Title: IMPUESTO A LAS GANANCIAS ARTICULO 23 - MODIFICACION - Texto completo de la norma

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Employees

Law 26.731

Amend article No. 23 of the Law on Taxes on Gains, a text ordered in 1997 and its amendments.

Sanctioned: December 21, 2011

Promulgated: December 27, 2011

The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:

ARTICLE 1 — For the fiscal period 2010, the amounts provided for in article 23 of the Vocational Tax Act, which was ordered in 1997 and the amendments thereto are as follows:

(a) Ten thousand eight hundred pesos ($ 10.800).

(b) Ten thousand eight hundred pesos ($ 10.800).

Item (1) (b) twelve thousand pesos ($ 12,000).

Point 2) of subsection (b) six thousand pesos ($ 6,000).

Paragraph (3) (b) four thousand five hundred pesos ($ 4,500).

(c) Ten thousand eight hundred pesos ($ 10.800).

ARTICLE 2 — Please refer to article 23 of the Vocational Tax Act, which was ordained in 1997 and its amendments, as follows:

(a) Replace the amounts provided for in its first paragraph with the following:

For subparagraph (a) twelve thousand nine hundred sixty pesos ($ 12,960)

For subparagraph (b) twelve thousand nine hundred sixty pesos ($ 12,960)

For item (1) (b) fourteen thousand four hundred pesos ($ 14,400).

For item (2) (b) seven thousand two hundred pesos ($ 7,200).

For item 3) of subparagraph (b) five thousand four hundred pesos ($ 5.400).

For subparagraph (c) twelve thousand nine hundred sixty pesos ($ 12,960).

(b) In its second paragraph, where it says “...Integrated System of Retirements and Pensions...” it must say “... Argentinean Integrated System...”.

ARTICLE 3o — The provisions of the previous article will have an impact from the fiscal period 2011, inclusive.

ARTICLE 4o — Please provide the national executive branch with a view to increasing the amounts provided for in article 23 of the Vocabulary Tax Act, which was ordained in 1997 and its amendments, in order to prevent the tax burden of this tax from neutralizing the benefits derived from the economic and wage policy assumed.

ARTICLE 5o — Contact the National Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE VEINTH DAYS OF THE MONTH DECEMBER OF THE ANO DOS MIL ONCE.

# 26,731 #

LOVE BOUDOU. - JULIAN A. DOMINGUEZ. - Gervasio Bozzano. — Juan H. Estrada.




— ERRATA FE —

Law 26.731

In the edition of 28 December 2011, in which the aforementioned rule was published, the following printing error was revealed:

Article 2

DONDE DICE: “For item 3) of subparagraph (c) five thousand four hundred pesos ($ 5.400).

For subparagraph (e) twelve thousand nine hundred sixty pesos ($ 12,960).

I should say: “For item 3) of subparagraph (b) five thousand four hundred pesos ($ 5.400).

For subparagraph (c) twelve thousand nine hundred sixty pesos ($ 12,960).