Income Tax Article 23 - Modification - Updated Standard Text

Original Language Title: IMPUESTO A LAS GANANCIAS ARTICULO 23 - MODIFICACION - Texto actualizado 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 — (Article Derogated by Article 11 of the Act No. 27.346 B.O. 27/12/2016. Watch: from publication in the Official Gazette.

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).