Tax On Profits, Iva And Simplified Regimen For Small Taxpayers Modifications - Full Text Of The Norm

Original Language Title: IMPUESTO A LAS GANANCIAS, IVA Y REGIMEN SIMPLIFICADO PARA PEQUE?OS CONTRIBUYENTES MODIFICACIONES - Texto completo de la norma

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Law 27346

Modification.

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

Law:

PART I

_

ARTICLE 1 — Amend the Gain Tax Act, a text ordered in 1997 and its amendments, as follows:

1.- Incorporate as article 20 (z), the following:

(z) The difference between the value of the extra hours and that of the ordinary hours, which the workers perceive in relation to dependency for the services provided on holidays, inability and during the weekends, calculated according to the corresponding labour legislation.

2.- Replace article 23 of the Law on Livestock Tax, which was ordained in 1997 and its amendments, with the following text:

Article 23: Persons of visible existence shall have the right to deduct from their net gains:

(a) In respect of non-imposable gains, the sum of fifty-one thousand nine hundred sixty-seven pesos ($ 51,967), provided that the persons indicated are residents of the country.

(b) In the case of family burdens, provided that the persons indicated are resident in the country, are in charge of the taxpayer and do not have in the year net income exceeding fifty and one thousand nine hundred sixty-seven ($ 51,967), regardless of origin and whether or not they are subject to the tax:

1. Weights forty-eight thousand four hundred forty-seven ($ 48,447) for the spouse.

2. Weights twenty-four thousand four hundred thirty-two ($ 24.432) for each son, daughter, stepdaughter or stepdaughter under eighteen (18) years or disabled for work.

The deduction of this subparagraph may only be made by the closest relative with taxable gains.

(c) In the form of special deduction, up to the sum of fifty-one thousand nine hundred sixty-seven pesos ($ 51,967), in the case of net gains under article 49, provided that they work personally in the activity or enterprise and net profits included in article 79.

It is an indispensable condition for the computation of the deduction referred to in the preceding paragraph, in relation to the respective incomes and activity, the payment of the contributions which, as self-employed, are required to make to the Argentine Integrated Previsional System (SIPA) or the appropriate substitute retirement boxes.

The amount provided for in this subparagraph shall be raised by three comma eight (3.8) times in the case of the proceeds referred to in article 79 (a), (b) and (c). The regulation shall establish the procedure to be followed when gains not covered by this paragraph are obtained.

Notwithstanding the provisions of the preceding paragraph, the expected increase in the same shall not be applicable in the case of remuneration under article 79 (c), originated in special forecasting regimes which, depending on the position of the beneficiary, provide a differential treatment of the provision, the mobility of benefits, as well as the age and number of years of service to obtain the retirement benefit. Exclude from this definition to the differential regimes set up under painful or unhealthy activities, determinants of premature old age or depletion and the regimes corresponding to the educational, scientific and technological activities and withdrawal of the armed and security forces.

The Federal Public Income Administration, an auto-archic entity within the Ministry of Finance and Public Finance, shall determine the manner in which the deductions provided for in this article are calculated in respect of the income set out in article 79 (a), (b) and (c) for the purpose of the retention agents dividing the annual grant

Complementary for twelve (12) and add the twelfth part of this emolument to the remuneration of each month of the year.

In the case of employees in relation to dependency who work and retirees who live in the provinces and, where appropriate, party, who mentions article 1 of Law 23.272 and its modifications, computable personal deductions will be increased by twenty-two percent (22%).

In respect of the incomes mentioned in article 79 (c) of the present, the deductions provided for in subparagraphs (a) and (c) of this article shall be replaced by a specific deduction equivalent to six (6) times the sum of the guaranteed minimum assets, as defined in article 125 of Law 24,241 and its amendments and supplements, provided that the latter amount exceeds the sum of the above deductions.

The provisions of the preceding paragraph shall not apply to those who perceive and/or obtain income of different nature from those provided for. Nor shall such deduction be appropriate for those who are obliged to tax the tax on personal property, provided that this obligation does not arise exclusively from the possession of a single housing property.

The amounts provided for in this article will be adjusted annually, starting from the fiscal year 2018, even by the coefficient that arises from the annual variation of the Average Immuneration of Stable Workers (RIPTE), corresponding to the month of October of the year prior to the adjustment for the same month of the previous year.

3.- Please enter the following last paragraph of article 69:

However, the rents derived from the exploitation of gambling in casinos (rule, point and banking, blackjack, poker and/or any other authorized game) and from the realization of bets through electronic gambling machines and/or automated bets (immediate resolution or not) and/or through digital platforms will tax forty-one eat fifty percent (41.50%). The aforementioned liquota will apply to both human and legal persons.

The Federal Public Income Administration, an autonomous entity within the Ministry of Finance and Public Finance, shall establish the operating conditions for the application of this liquor and for the appropriation of expenses incurred in order to obtain, maintain and retain taxable gains referred to in the preceding paragraph, in accordance with the first paragraph of Article 80 of this Law.

4.- Replace the name of Chapter IV of Title II with the following:

CHAPTER IV

— FOURTH CATEGORY GANANCIES —

INCOME OF PERSONAL WORK IN RELATION TO DEPENDENCE AND OTHER RENTS.

5.- Replace article 79 (a) and (c) with the following:

(a) The performance of national, provincial, municipal and the Autonomous City of Buenos Aires, without exception, including the elective positions of the executive and legislative branches.

In the case of the Magistrates, Officials and Employees of the Judiciary of the Nation and of the provinces and the Public Ministry of the Nation when their appointment had occurred since 2017, inclusive.

(c) Retirements, pensions, withdrawals or subsidies of any kind as soon as they originate in personal work and to the extent that they have been subject to payment of the tax, and of the advisers of cooperative societies.

6.- Replace the last paragraph of article 79 with the following:

In addition, compensation in cash and in kind and in-kind as well as in-expenditure or reimbursement in this category shall be considered as proceeds by service commissions carried out outside the duty station, which are perceived for the exercise of the activities included in this article.

However, the deduction provided for in article 82 (e) of this law shall be applied, in the amount fixed by the Federal Public Income Administration, autarchic entity within the Ministry of Finance and Public Finance, on the basis of, among other parameters, the activity developed, the geographical area and the modalities of the provision of services, which shall not exceed the equivalent of forty per cent (40%) of the present income not attributable to the present paragraph.

With regard to long-distance transport activities, the deduction indicated in the preceding paragraph may not exceed the amount of the unimposable gain set out in the subparagraph
(a) of article 23 of this Act.

In addition, the amount paid to teaching staff for additional educational materials exceeding forty per cent (40 per cent) of the unimposable gain set out in article 23 (a) of this Act shall also be considered as gains in this category.

To this end, the Federal Public Income Administration shall establish the conditions under which the compute of this deduction shall be effective.

7.- Incorporate as article 81 (i), the following:

(i) Forty per cent (40 per cent) of the sums paid by the taxpayer, or by the causator in the case of indivisous successions, for rentals of property destined to his house room, and up to the limit of the sum provided for in article 23 (a) of this law, provided that the taxpayer or the causator does not hold any property, regardless of the proportion.

The Federal Public Income Administration, an auto-archic entity within the Ministry of Finance and Public Finance, will establish the conditions under which the calculation of this deduction will be made effective.

8.- Replace the first paragraph of article 90 with the following:

Article 90: Persons of visible existence and indivisous successions — while there is no declaration of heirs or a declared valid testament that meets the same purpose — shall pay on the net proceeds subject to tax the amounts resulting in the following scale:

Accumulated net gain They'll pay $ More than % About the $ surplus
More than $ A$


0 20.000 0 5 0
20.000 40.000 1,000 9 20.000
40.000 60,000 2.800 12 40.000
60,000 80,000 5.200 15 60,000
80,000 120.000 8.200 19 80,000
120.000 160,000 15.800 23 120.000
160,000 240,000 25,000 27 160,000
240,000 320,000 46.600 31 240,000
320,000 forward 71,400 35 320,000

The amounts provided for in this article will be adjusted annually, starting from the fiscal year 2018, even by the coefficient that arises from the annual variation of the Average Immuneration of Stable Workers (RIPTE), corresponding to the month of October of the year prior to the adjustment for the same month of the previous year.

9.- Please enter following the last paragraph of article 90, the following:

When the determination of net income corresponds to extra hours obtained by workers in relation to dependency, the amounts resulting from such a concept, without including those set out in article 20 (z), shall not be computed for the purpose of modifying the scale set out in the first paragraph, so such emoluments shall tax by applying the corresponding marginal account, prior to the incorporation of extra hours.

The Federal Public Income Administration shall determine the modalities for liquidation as set out in the preceding paragraph.

10.- Replace the seventh paragraph of article 18 with the following:

The differences in tax from adjustments and their respective interests will be computed in the tax balance of the exercise in which the tax balances are required by the Fisco or in which they are paid, as the appropriate method used for the charge of the expenses.

PART II

SIMPLIFIED SYSTEM FOR CONTRIBUTING SMALLS

ARTICLE 2 — Amend the Annex to Law 24,977, its amendments and supplements, as follows:

1. Replace article 2, paragraph (a), with the following text:

(a) They would have obtained in the twelve (12) immediate calendar months, prior to the date of accession, gross income from the activities to be included in the present regime, less or equal to the sum of seven hundred thousand pesos ($ 700,000), or, if it were to be sale of movable things, which had exceeded that amount and up to that of pesos one million fifty thousand ($ 1,050,000) meet the requirement of the minimum number of staff envisaged, for each case,

2. Replace Article 8 with the following:

Article 8: The following categories of taxpayers are established in accordance with the annual gross income (corresponding to that or the activities referred to in the first paragraph of Article 2°), the physical quantities and the amount of rents accrued annually, as follows:

CATEGORIA ENGLISH SUPERFICIE AFFECTED ENERGIA ELECTRICA CONSUMIDA (ANUAL) ALQUILEMENTS UNDER
A Up to $84,000 Up to 30 m2 Up to 3,330 KW Up to $31,500
B Up to $126,000 Up to 45 m2 Up to 5,000 KW Up to $31,500
C Up to $168,000 Up to 60 m2 Up to 6,700 KW Up to $63,000
D Up to $252,000 Up to 85 m2 Up to 10,000 KW Up to $63,000
E Up to $336,000 Up to 110 m2 Up to 13,000 KW Up to $78,500.
F Up to $4200,000 Up to 150 m2 Up to 16,500 KW Up to $78.750
G Up to $504,000 Up to 200 m2 Up to 20,000 KW Up to $94,500.
H Up to $700,000 Up to 200 m2 Up to 20,000 KW Up to $126,000

To the extent that the maximum surface parameters affected by the annual energy and activity are not exceeded, as well as the accrued rentals arranged for Category I, taxpayers with gross income of up to pesos one million fifty thousand ($ 1,050,000) per year may remain attached to this regime, provided that such income comes exclusively from the sale of movable goods.

In such a situation, they will be set at the appropriate level — as indicated in the table below — in accordance with the minimum number of workers in relation to their dependence and provided that the gross income does not exceed the amounts established for each case:

CATEGORY Minimum CANTITY ANNUAL BRUTES
I 1 $ 822,500
J 2 $945,000
K 3 $1,050,000

3. Please see new values for the monthly integrated tax provided for in the first paragraph of Article 11 of the Annex to Law 24,977, its amendments and supplements, in the amounts indicated below for each category:

CATEGORY LOCATIONS AND/or SERVICE PRESTATIONS SALE OF COSAS MUEBLES
A $68 $68
B $131 $131
C $224 $207
D $368 $340
E $700 $543
F $ 963 $709
G $1,225 $884
H $2,800 $2,170
I
$3,500
J
$4.113
K
$4.725

4. Please see new values for the parameters provided for in articles 31 and 32 of the Annex to Law 24,977, their modifications and supplements, in accordance with each case, below:

(a) Subparagraph (e) of the second paragraph of article 31: pesos four thousand ($ 4,000).

(b) Subparagraph (h) of the second paragraph of Article 31: weights ninety-six thousand ($ 96,000).

(c) First paragraph of article 32: pesos twenty thousand ($ 20,000).

5. Please see new value for the fixed forecast quote for the Argentine Integrated Previsional System (SIPA) as set out in article 39 (a) of the first paragraph of the Annex to Law 24,977, its modifications and supplements, in the sum of three hundred pesos ($ 300), for Category A, increasing by ten percent (10%) in the successive categories in respect of the amount corresponding to the lower immediate category.

6. Please see new value for the parameters provided for in the second and fourth paragraphs of Article 47 of the Annex to Law 24,977, its modifications and supplements, in the sum of pesos seventy and two thousand ($ 72,000).

7. Note new values for the parameters provided for in subparagraphs (a) and (b) of the first paragraph of Article 53 of Decree 1 of 4 January 2010, in the sum of pesos one hundred and ninety-two thousand ($ 192,000) and pesos two hundred and eighty-eight thousand ($ 288,000), respectively.

8. Replace article 52 with the following:

Article 52: The maximum amounts of billing, the amounts of rents accrued and the amounts of the integrated tax to be entered, corresponding to each category of small taxpayer, as well as the fixed forecast quotations, shall be increased annually in the month of September in the proportion of the two (2) latest increases in the mobility index of the forecast benefits, provided for in article 32 of Law 24,241 and its amendments and complementary standards.

ARTICLE 3 — When the application of the parameters set out in article 20, subparagraphs (e), (f) and (k), of the Annex to Law 24,977, its modifications and supplements, does not result in the exclusion of the full right provided for in that rule, they may be applied by the Federal Public Income Administration to proceed with the ex officio recategorization, in the terms provided for in article 26 (c) of the above-mentioned Federal Administration.

The national executive branch shall readjust the annex to Act No. 24,977, its amendments and supplements, for the purpose of recepting the changes linked to the mention of the categories, as a result of the reinstatement of the category ‘A’.

ARTICLE 4 — Small taxpayers who have been excluded in full law from the Simplified Small Contributors Scheme, by application of the existing parameters prior to the date of validity of this Law, during the twelve (12) immediate months prior to that date, may return to the same, for this only time, without having to wait for the period provided for in Article 19 of the Annex to the Law 24,977, their subjective requirements shall be met.

The Federal Public Income Administration shall establish the modalities, timelines and conditions for such accession.

PART III

Other

CHAPTER I

SPECIFIC IMPEST ON THE REALIZATION OF APPLICATIONS

ARTICLE 5 — Approved as ‘Specific Tax on Gambling’ the following text:

Article 1: A tax that is serious about making bets through electronic gambling machines and/or automated bets (immediate resolution or non-resolvement) enabled and/or authorized by the application authority, on the expendium, on the basis of which the value of each bet is the means in which it is carried out (fiches, coins, banknotes, etc.).

Article 2: For the purposes of the application of the tax of this law, human persons and legal persons who exploit this type of machine, under any form, instrumentation or modality in the Argentine territory, are deemed to be subject to the entitlement and/or authorization before the application authority.

In all cases the refinement of the impossible facts provided for in Article 1 shall be set at the time of its execution, understood by such a bet act.

Article 3: The tax resulting from the application of the provisions of this Act shall be liquidated and paid in a fortnightly manner on the basis of the affidavit made in the terms that the Federal Public Income Administration, an autonomous entity within the Ministry of Finance and Public Finance.

Article 4: The tax shall be determined by applying the zero-to-five per cent (0.75%) to the respective tax base, equivalent to the value of each bet.

(Note Infoleg: by art. 1 Decree No. 179/2017 is set in the NOVATE CERO and CINCO per SCIENT (0.95%) the tax provided for in this article. Watch: from the day after its publication in the Official Gazette.)

Article 5: The levy established by this Chapter shall be governed by the provisions of Act No. 11,683, which was ordained in 1998 and its modifications and its application, perception and control shall be carried out by the Federal Public Income Administration, an autonomous entity within the Ministry of Finance and Public Finance, which is empowered to dictate the necessary complementary rules.

Article 6: The national executive branch may increase by up to fifty per cent (50%) the tax provided for in this law, or decrease it or leave it without effect temporarily, taking into account, among other parameters, the type of activity and the geographical area, with a technical report based on the areas with competence in the field.

CHAPTER II

INDIRCT IMPESTMENT ON ON-LINE APPESTS

ARTICLE 6 — Approved as ‘Indirect Tax on Online Betting’, the following text:

Article 1: Scroll across the territory of the Nation a tax that earns the bets made in the country through any type of digital platform — gambling and/or developed and/or exploited bets through the use of the Internet network — with prescindence of the location of the server used for the provision of the entertainment service.

Article 2: For the purposes of the application of the tax of this law are considered to be subject of the tax to those subjects who make the bets referred to in the previous article, from the country, debending the intermediary that allows the payment of the value of each bet, enter the tribute as an agent of perception.

Article 3: The tax resulting from the application of the provisions of this Act shall be liquidated and paid in a fortnightly manner on the basis of the affidavit made in the terms that the Federal Public Income Administration, an autonomous entity within the Ministry of Finance and Public Finance.

Article 4: The refinement of the imponible facts provided for in Article 1 shall be set at the time the payment is made or, if applicable, to the expiry set for the payment by the administrator of the credit card and/or purchase, whichever is previously made.

Article 5: The tax to be entered will arise from the application of the 2 per cent (2%) liquid on the gross value of each bet.

Article 6: In order to comply with the verification and control of the subjects linked to the exploitation of gambling and/or bets developed through any type of digital platform, the competent authorities shall communicate to the National Directorate of the Register of Internet Domains, in the field of the Technical Undersecretary of the Legal and Technical Secretariat of the Presidency of the Nation, to the Central Bank of the Republic of Argentina, to the Federal Government of Public Income,

Article 7: The levy established by article 1 shall be governed by the provisions of Act No. 11,683, which is ordained in 1998 and its modifications and its application, perception and control shall be carried out by the Federal Public Income Administration, an autonomous entity within the Ministry of Finance and Public Finance, which is empowered to dictate the necessary complementary rules.

Article 8: The national executive branch may increase by up to fifty per cent (50%) the tax provided for in this law, or decrease it or leave it without effect transitorily, with a technical report based on the areas with competence in the matter.

CHAPTER III

EXTRAORDINARY IMPEST TO SPECULTATIVE FINANCIAL OPERATIONS “ FUTURE FUTURE”

ARTICLE 7 — Approve as “Extraordinary Tax on Speculative Financial Operations (Future Dollar)”, the following text:

Article 1: A " Extraordinary Tax on Speculative Financial Operations (Future Dollar) " applies for the sole time to legal, human and indivisible individuals who have obtained profits for purchasing and selling contracts for futures on underlying foreign currency, which have not been intended to cover a particular foreign or financial trade operation, called in foreign currency.

Benefits reached by this tax shall be considered:

(a) For the case of legal persons: the profits accrued in the current fiscal years to the date of entry into force of the present;

(b) For the case of humans and indivisous successions: the profits obtained in fiscal year 2016.

Article 2: The tax to be entered by the taxpayers indicated in the previous article shall arise from applying the rate of fifteen per cent (15 per cent) on the profits derived from ‘positive differences of price’ for the purchase and sale of contracts for futures on underlying foreign currency, not being able to be deductible expense.

Article 3: The tax to be entered shall be included and liquidated, in a complementary manner, in the affidavit of the tax to the profits of the respective fiscal period.

Article 4: This tax shall not be deductible for the liquidation of the tax on profits and shall not be computed as payment on account thereof.

Article 5: For cases not provided for in the preceding articles, the provisions of the Vocabulary Tax Act, which was ordained in 1997 and its amendments and its regulatory decree, shall be supplemented, and the tax exemptions - subjective and subjective - provided for in the Act are not applicable.

Article 6: The levy established by the present shall be governed by the provisions of Act No. 11,683, which was ordained in 1998 and its modifications, and its application, perception and control shall be carried out by the Federal Public Income Administration, an autonomous entity within the Ministry of Finance and Public Finance, which is empowered to dictate the necessary complementary rules.

CHAPTER IV

_ SUJECTS OF THE EXTERIOR MAKING PRESTATIONS IN THE COUNTRY. SUSTITUTE RESPONSIBLE

ARTICLE 8 — Amend the Law on Attached Value Tax, a text ordered in 1997 and its amendments, as follows:

1.- Insert the following as subparagraph (h) to article 4:

(h) They are locators, borrowers, representatives or intermediaries of outsiders who perform locations or benefits taxed in the country, as substitutes.

2.- Incorporate as an article without an aggregate number following Article 4:

Article ....- They shall be held liable as substitutes for the purposes of this law, for the premises and/or taxed benefits, the residents or domiciled in the country who are locators and/or borrowers of resident or domiciled persons abroad and who perform such operations as intermediaries or on behalf of such persons outside the country, provided that they are made on their own behalf, irrespective of the form of payment and the fact that the foreigner pays.

They are among those responsible substitutes:

(a) The national, provincial and municipal States, and the Government of the Autonomous City of Buenos Aires, their indigenous and decentralized entities.

(b) Subjects included in article 20 (d), (f), (g) and (m) of the Gain Tax Act, which was ordained in 1997 and its amendments.

(c) The administrators, governors, agents and other intermediaries of any kind.

Substitute officials shall determine and enter the tax on the operation, for which purpose they shall be registered with the Federal Public Income Administration, an autonomous entity within the Ministry of Finance and Public Finance, in the cases, forms and conditions established by the agency. The national executive branch may, in which cases it is not appropriate to assume the status referred to.

In cases where there is impossibility of retaining, the taxation shall be carried out by the substitute responsible.

The tax entered under the provisions of this article shall have, for the substitute responsible, the character of the tax receivable being qualified in accordance with the provisions of articles 12, 13 and the first paragraph of article 24, to be appropriate.

The executive branch is empowered to provide the regulations it deems relevant, in order to establish the way in which the national, provincial, municipal or Government of the Autonomous City of Buenos Aires liquidate and enter the tax, as a substitute responsible.

PART IV

GENERAL PROVISIONS

ARTICLE 9 — Thirty-three percent (33%) of the resources provided for in paragraph 1 (c) of the first paragraph of Article 104 of the Law on Taxation, ordained text in 1997 and its modifications, will be distributed directly to all provinces according to the indexes provided for in the Law of Federal Share of Taxes, Law 23,548 and its modifications, with the necessary adjustments resulting from the incorporation of the Province of Buenos Aires

ARTICLE 10. — Incorporate as article 301 bis to the Criminal Code, the following article:

Article 301 bis: The person who exploits, administers, operates or in any way organizes, by himself or through third parties, any mode or system of catching games of chance without having the relevant authorization from the competent jurisdictional authority shall be repressed with imprisonment from three (3) to six (6) years.

ARTICLE 11. Refer to article 4 of Act No. 26,731, and other supplementary rules.

ARTICLE 12. - The provisions of this Act shall enter into force on the basis of their publication in the Official Gazette and shall have effect:

(a) Title I: From the fiscal year 2017, including, except as provided for in sections 3° and 10 that will be effective for the fiscal years under way at the date of entry into force of the present.

(b) Title II: From the first day of the month following that of its publication in the Official Gazette.

(c) Title III, Chapter I and Chapter II: From 1 January 2017, including.

(d) Title III, Chapter III: For the case of legal persons: the profits accrued in the current fiscal years to the date of entry into force of the present. For the case of humans and indivisous successions: the profits obtained in fiscal year 2016.

(e) Title III, Chapter IV: For the impossible facts to be perfected from the first day of the month following that of publication in the Official Gazette.

ARTICLE 13. - Contact the national executive branch.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE VEINTH DAYS OF THE TWENTY DAYS OF THE YEAR YEAR DOS MIL DIECISÉIS.

— REGISTRATION BAJO #27346 —

MARTA G. MICHETTI. — EMILIO MONZÓ. — Eugenio Inchausti. — Juan P. Tunessi.