Employees
Law 26.929
Act No. 24,674. Modification.
Sanctioned: December 19, 2013
Promulgated: December 20, 2013 The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force
Law:
MODIFICATION TO THE LAW OF IMPESTS
ARTICLE 1 — Replace article 28 of Law 24,674 of Internal Taxes and its amendments to the following text:
Article 28: Encumbered assets, in accordance with the rules of the previous article, shall tax the tax that results by application of the rate of 10 per cent (10 per cent) on the corresponding taxable basis.
Those operations whose selling price, without considering taxes, including the optional ones, is equal to or less than pesos a hundred and seventy thousand ($ 170,000), will be exempt from the tax.
ARTICLE 2° — Replace article 39 of Law 24,674 of Internal Taxes and its amendments to the following text:
Article 39: Goods covered by Article 38 shall tax the tax that results by application of the rate of fifty per cent (50%) on the corresponding taxable basis.
Those operations whose sale price, without considering taxes, including the optional ones, is equal to or less than pesos one hundred and seventy thousand ($ 170,000) shall be exempt from the tax, except for the goods covered by article 38 (c) and (e) for which the exemption shall be governed provided that the amount is equal to or less than twenty-two thousand ($ 22,000) for subparagraph (c) and 100 thousand pesos).
In addition, for the goods covered in subparagraphs (a), (b) and (d), whose sale price, without considering taxes, including the optional ones, is greater than weights one hundred and seventy thousand ($ 170,000) to weights two hundred and ten thousand ($ 210,000) shall tax the tax resulting from the application of the rate of thirty percent (30%). In the event that the weights of two hundred and ten thousand ($ 210,000) are exceeded, the rate established in the first paragraph of this article will be applied.
In turn, for the goods covered in subparagraph (e), whose sale price, without considering taxes, including the optional ones, is greater than one hundred thousand ($ 100,000) to one hundred and seventy thousand pesos ($ 170.000) the tax will be the one that results from the application of the rate of thirty percent (30%). In the event that the weight amount is exceeded one hundred and seventy thousand ($ 170,000) the rate established in the first paragraph of this article will be applied.
ARTICLE 3° — The provisions provided for in articles 1 and 2 of this Act shall govern the imponible facts arising from their publication in the Official Gazette.
ARTICLE 4° — Contact the national executive branch.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIECINUEVE DAYS OF THE TWENTY DAY TRECE.
# 26,929 #
LOVE BOUDOU. - JULIAN A. DOMINGUEZ. — Juan H. Estrada. - Lucas Chedrese.
