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Law 27430

Modification.


ARTICLE 1. Replace article 1 of the Act on Livestock Tax, which was ordered in 1997 and its amendments, with the following:

“Article 1 All gains obtained by human, legal or other persons specified in this law are reached by the emergency tax provided for in this rule.

Indivisible successions are contributors under article 33.

Subjects referred to in the preceding paragraphs, resident in the country, bear in mind the totality of their profits obtained in the country or abroad, and may, as a payment of the tax of this law, be computed the amounts actually paid for by analogous taxes, on their activities abroad, to the limit of the increase in the tax obligation arising from the incorporation of the gain obtained abroad.

Non-residents tax exclusively on their gains from Argentine sources, as provided for in Title V and supplementary rules of this law. ”

ARTICLE 2. Replace article 2 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 2°.- For the purposes of this law, they are profits, without prejudice to the provisions of each category and even if they are not indicated in them:

1) yields, incomes or enrichments susceptible to a periodicity that implies the permanence of the source that produces them and their empowerment.

(2) the returns, incomes, profits or enrichments that meet or not the conditions of the preceding paragraph, obtained by those responsible under article 69 and all that derive from other societies or from single-person enterprises or enterprises, except that, not from the contributors covered by article 69, the activities specified in article 79 (f) and (g) shall be carried out, and these shall not be supplemented by the previous commercial exploitation,

3) the results from the disposal of movable goods amortizable, whatever the subject obtains them.

4) the results derived from the disposal of shares, representative values and certificates of deposit of shares and other values, quotas and social participations—including shares of common funds of investment and certificates of participation of financial trusts and any other right on trusts and similar contracts—, digital currencies, Titles, bonds and other values, whatever the subject obtaining them.

5) the results derived from the disposal of properties and the transfer of rights on properties, regardless of the subject obtaining them. ”

ARTICLE 3. Replace the second paragraph of Article 3 of the Vocabulary Tax Act, which was ordained in 1997 and its amendments, with the following:

“As a matter of property, the disposal or acquisition, as appropriate, shall be deemed to be configured when a sales ticket or a similar undertaking is mediated, provided that the possession or, if the act is not done, is given or obtained, in accordance with the case, at the time when this act takes place, even if the translative writing of domain has not been held.”

ARTICLE 4. Replace the second paragraph of article 4 of the Vocabulary Tax Act, which was ordained in 1997 and its amendments, with the following:

“In the event that the value of the said value cannot be determined, the value of the position of the asset to the date of the latter transmission shall be considered as value of acquisition in the manner determined by the regulation. ”

ARTICLE 5. Replace article 7 of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“Article 7°.- Except as provided in the following paragraph, the proceeds from the possession and disposal of shares, quotas and social participations — including shares of funds Common investment and certificates of participation of financial trusts and any other right on trusts and similar contracts —, digital currencies, Titles, bonds and other values, shall be considered entirely as Argentinean source when the issuer is established. The representative values or certificates of deposit of shares and other values shall be considered as an Argentine source when the issuer of the actions and the other values is domiciled, constituted or based in the Argentine Republic, either the issuing entity of the certificates, the place of issue of the latter or the place of deposit of such actions and other values. ”

ARTICLE 6. Replace the fifth paragraph of Article 8 of the Vocabulary Tax Act, which was ordained in 1997 and its amendments, with the following:

“As a matter of fact, it shall not be considered in accordance with the practices or normal market prices between independent parties, the operations covered by this article that are carried out with human persons, legal entities, assets of affectation and other entities, domiciled, constituted or located in non-cooperative or low- or non-payment jurisdictions, where the rules of this article should apply. ”

ARTICLE 7. Replace article 13 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 13.- It is presumed, without admitting evidence to the contrary, that constitutes a net gain of Argentinean source fifty percent (50%) of the price paid to producers, distributors or intermediaries for the exploitation in the country of foreign films, radio and television broadcasts issued from the outside and all other operation that involves the projection, reproduction, transmission or diffusion of images and/or sounds from the outside regardless of the means used.

The above provisions will also apply when the price is paid in, form of royalty or similar concept. ”

ARTICLE 8. Incorporate as an article without a number following article 13 of the Gain Tax Act, a text ordered in 1997 and its amendments, the following:

“Article ...- Indirect disposal of goods located in the national territory. Argentine source gains are considered as those obtained by non-residents in the country from the disposal of shares, quotas, social participations, Titles convertible in social actions or rights, or any other representative right of the capital or heritage of a legal person, fund, trust or equivalent figure, permanent establishment, property of affectation or any other entity, which is constituted, domiciled or located abroad, when the following conditions are met:

(a) The market value of the shares, shares, shares, shares, titles or rights that such alien has in the constituted, domiciled or located outside, at the time of sale or in any of the twelve (12) months prior to the disposal, comes at least thirty per cent (30%) of the value of one (1) or more of the following assets of which it is owned directly or through other entities:

(i) actions, rights, quotas or other titles of participation in the ownership, control or profits of a company, fund, trust or other entity incorporated in the Argentine Republic;

(ii) permanent establishments in the Argentine Republic belonging to a person or non-resident entity in the country; or

(iii) Other property of any kind located in the Argentine Republic or rights thereon.

For the purposes of this subparagraph, the country ' s assets shall be assessed in accordance with their current value in square.

(b) The actions, participations, quotas, titles or rights alienated — either by themselves or jointly with entities on which it possesses control or bond, with the spouse, with the convivor or with other taxpayers united by bonds of kinship, in an ascending line, descending or collateral, by consanguinity or affinity, up to the third degree inclusive - represent, at the time of sale or in any of the twelve (12) months prior

The gain of Argentine source referred to in this article is that determined in accordance with the provisions of the second section of the fourth paragraph of the fourth article without an aggregate number following article 90 but only in the proportion of the share of the goods in the country in the value of the alienated actions.

The provisions of this article shall not be applicable when it is demonstrated that these are transfers carried out within the same economic set and the requirements established by the regulation are met. ”

ARTICLE 9 Replace the third paragraph of article 14 of the Vocabulary Tax Act, which was ordained in 1997 and its amendments, with the following:

" Transactions between a permanent establishment, referred to in the article without an aggregate number following article 16, or a society or trust included in article 49 (a), (b), (c) and (d), respectively, with persons or related entities constituted, domiciled or located abroad, shall be considered, for all purposes, as between independent parties when their benefits and conditions are in conformity with normal market practices except in the 88 m. Where such benefits and conditions do not conform to market practices among independent entities, they will be adjusted in accordance with Article 15.

To the extent that the permanent establishment in the country carries out activities that directly or indirectly permit the parenting house or any foreign-related subject to earning income, the appropriate party shall be assigned to that party in accordance with its contribution and in accordance with the methods set out in that article 15. ”

ARTICLE 10. Replace article 15 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

"art. 15. When, by the type of operations or by the modalities of organization of the companies, the gains of Argentine source cannot be established accurately, the Federal Public Income Administration may determine the net profit subject to the tax through averages, indices or coefficients that to this end establish based on results obtained by independent companies dedicated to activities of equal or similar characteristics.

Transactions that permanent establishments domiciled or located in the country or subject to article 49, paragraph 1 (a), (b), (c) and (d), shall be carried out with human or legal persons, assets of affectation, establishments, trusts and equivalent figures, domiciled, constituted or located in non-cooperative or low- or no-tax jurisdictions shall not be considered in accordance with normal market or market prices.

For the purpose of determining the prices of transactions referred to in the preceding article, the most appropriate methods will be used in accordance with the type of transaction. The restriction set out in article 101 of the Act 11,683, which was ordained in 1998 and its amendments, shall not apply to the information referred to to third parties that may be necessary for the determination of such prices, when it must be opposed as evidence in cases that deal with administrative or judicial headquarters.

The capital societies covered by article 69, paragraph 1 (a), the permanent establishments included in the first article, as set out in article 16, and the other subjects provided for in article 49, paragraph 1 (b), (c) and (d), other than those referred to in the third paragraph of the previous article, are subject to the same conditions as those relating to transactions with their foreign affiliates, branches, permanent establishments or other entities.

For the purposes set out in the third paragraph, the methods of comparable prices between independent parties, of resale prices fixed between independent parties, of more profitable cost, of division of profits and of net margin of the transaction shall apply. The regulation shall be responsible for establishing the form of application of the above-mentioned methods, as well as for establishing others which, for identical purposes and for the particular nature and circumstances of transactions, so merit it.

In the case of import or export of goods involving an international intermediary other than, respectively, the exporter of origin or the importer for the goods, it shall be credited, in accordance with the provisions of the regulation, that the remuneration it obtains relates to the risks assumed, the functions exercised and the assets involved in the operation, provided that any of the following conditions is verified:

(a) that the international intermediary is linked to the local subject in the terms of the article incorporated after article 15;

(b) that the international intermediary is not covered by the preceding subparagraph, but the exporter in origin or the importer in destination is linked to the respective local subject in the terms of the article incorporated after article 15.

In the case of export operations of goods with quotations involving an international intermediary who meets any of the conditions referred to in the sixth paragraph of this article, or is located, constituted, based or domiciled in a non-cooperative jurisdiction or low or no taxation, the taxpayers shall, without prejudice to what is required in the preceding paragraph, carry out the registration of the contracts held for the purpose of such transactions If the corresponding registration is not made in the terms in which the regulation is established or to be carried out, but the requirement is not fulfilled, the Argentine export source income shall be determined by considering the value of the price of the good of the day of the cargo of the goods — whatever the means of transport — including the comparability adjustments that may correspond, without considering the price to which it was agreed with the international intermediary. The Federal Public Income Administration may extend the registration obligation to other export transactions of listed goods.

The subjects covered by the provisions of this article shall submit special annual affidavits, in accordance with the provisions of the regulation, which shall contain such information as may be necessary to analyse, select and proceed to the verification of the agreed prices, as well as information of an international nature without prejudice to the realization, where appropriate, by the Federal Public Income Administration, of simultaneous or joint inspections with the tax authorities designated by the States.

The regulation shall also establish the minimum income limit invoiced in the fiscal period and the minimum amount of transactions subject to the transfer price analysis, to be reached by the obligation of the preceding paragraph.

In all cases of import or export of goods involving an international intermediary, taxpayers shall accompany the documentation that will help to establish whether the provisions of paragraphs 6 to 8 of this article are applicable.

The regulation shall also provide the information to be provided by taxpayers in respect of the operations covered by paragraphs 6 to 8 of this article. ”

ARTICLE 11. Replace the first article added following article 15 of the Winning Tax Act, which was ordered in 1997 and its amendments, with the following:

"Fuck... For the purposes set forth in this law, the linkage shall be set up when a subject and person or other type of entity or establishments, trusts or equivalent figures, with whom the person conducts transactions, are directly or indirectly subject to the direction or control of the same human or legal persons or such entities, whether by their participation in the capital, their degree of aggressions, their functional influences or of any other kind, contractual or otherwise, have the power to define.

The regulation may establish the cases of linkage to those referred to in the preceding paragraph. ”

ARTICLE 12. Incorporate as articles without a number following the article without an aggregate number following article 15 of the Win Tax Act, a text ordered in 1997 and its amendments, the following:

“FOURTH ...- Non-cooperative jurisdictions. For all purposes provided for in this law, any reference made to “non-cooperative jurisdictions”, should be understood to refer to those countries or jurisdictions that do not have a tax information exchange agreement with the Argentine Republic or an agreement to avoid double international imposition with a broad information exchange clause.

Countries that, having an agreement with the scope defined in the preceding paragraph, do not effectively comply with the exchange of information shall also be considered as non-cooperative.

The agreements and agreements referred to in this article shall comply with the international standards of transparency and exchange of information in tax matters to which the Argentine Republic has committed itself.

The national executive branch shall draw up a list of non-cooperative jurisdictions based on the criterion contained in this article.

ARTICLE... Jurisdictions of low or no taxation. For all purposes provided for in this law, any reference made to “low or no tax jurisdictions”, shall be understood to refer to those countries, domains, jurisdictions, territories, associated states or special tax regimes that establish a maximum taxation to the business income of less than sixty percent (60%) of the liquota provided for in article 69 (a) of this Act. ”

ARTICLE 13. Incorporate as an article without a number following article 16 of the Tax Law. Winners, text ordered in 1997 and its modifications, the following:

“FOURTH ...- Permanent establishment. For the purposes of this law the term “permanent establishment” means a fixed place of business through which a subject from abroad performs all or part of his activity.

In addition, the term “permanent establishment” includes in particular:

(a) a management or administration headquarters;

(b) one branch;

(c) one office;

(d) a factory;

(e) a workshop;

(f) a mine, an oil or gas well, a quarry or any other place related to the exploration, exploitation or extraction of natural resources including fishing.

The term “permanent establishment” also includes:

(a) a work, a construction, a project of assembly or of installation or supervision related to them, when such works, projects or activities take place in the territory of the Nation for a period exceeding six (6) months.

When the foreign resident subcontracts with other related companies the activities mentioned in the preceding paragraph, the days used by subcontractors in the development of these activities shall, if any, be added to the computation of the aforementioned period.

(b) the provision of services by a foreigner, including the services of consultants, either directly or through their employees or staff recruited by the company for that purpose, but only in the event that such activities continue in the territory of the Nation for a period or periods that exceed six (6) months, within a period of twelve (12) months.

For the purposes of computing the deadlines referred to in subparagraphs (a) and (b) of the third paragraph, the activities carried out by subjects with which there is any link in the terms of the first article without an aggregate number following the 15 of this law shall be considered jointly, provided that the activities of both companies are identical or similar.

The term “permanent establishment” does not include the following activities to the extent that they possess an auxiliary or preparatory character:

(a) The use of facilities for the sole purpose of storing or exposing goods or goods belonging to the company;

(b) the maintenance of a deposit of goods or goods belonging to the company for the sole purpose of storing or exposing them;

(c) the maintenance of a deposit of goods or goods belonging to the company for the sole purpose of being transformed by another company;

(d) Maintenance of a fixed place of business for the sole purpose of buying goods or goods or collecting information for the company;

(e) the maintenance of a fixed place of business for the sole purpose of undertaking for the company any other activity with such character;

(f) The maintenance of a fixed place of business for the sole purpose of undertaking any combination of the activities referred to in subparagraphs (a) to (e), provided that the whole of the activity of the fixed place of business resulting from that combination preserves its auxiliary or preparatory character.

Notwithstanding the provisions of the preceding paragraphs, it is considered that there is a permanent establishment when a subject acts in the national territory on the behalf of a human or legal person, entity or property of the outsider and that subject:

(a) possesses and habitually exercises powers that empower him to conclude contracts on behalf of the person concerned, whether human or legal, entity or foreign property, or to play a role of significance leading to the conclusion of such contracts;

(b) To maintain in the country a deposit of goods or goods from which it regularly delivers goods or goods on behalf of the foreigner;

(c) Takes risks that correspond to the foreign resident;

(d) act subject to detailed instructions or the general control of the outsider;

(e) engages in activities that are economically owned by the resident abroad rather than his own activities; or

(f) Perceive its remuneration irrespective of the outcome of its activities.

It will not be considered that a subject has a permanent establishment for the mere conduct of business in the country through brokers, commissioners or any other intermediary who enjoys an independent situation, provided that they act in the usual course of their own business and in their business or financial relations with the company, the conditions do not differ from those generally agreed by independent agents. However, when a subject acts entirely or primarily on behalf of a human or legal person, entity or foreign property, or of several of these interlinked, that subject shall not be considered an independent agent within the meaning of this paragraph with respect to such enterprises. ”

ARTICLE 14.- Replace the fourth paragraph of article 18 (a) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“The accruals in the exercise are considered to be gains. However, the profits may be imputed at the time of the respective demand, when the profits originate in the sale of goods made with periods of financing exceeding ten (10) months, in which case the option shall be maintained at the end of five (5) years and its exercise shall be externalized through the procedure determined by the regulation. The criterion of imputation previously authorized may also apply in other cases expressly provided for by law or its regulatory decree. The share or profit dividends distributed by the subjects of Article 69 and the interests or returns of Titles, bonds, shares of common investment funds and other values shall be charged in the exercise in which they have been: (i) made available or paid, which occurs first; or (ii) capitalized, provided that the values preview interest payments or returns within a period of up to one year.

In respect of values that provide for payment periods of more than one year, the charge shall be made in accordance with the accrual of time.

In the case of issuance or acquisition of such values at prices below or above the residual nominal value, in the case of human persons and indivisous successions, the price differences will be charged in accordance with the procedures set out in subparagraphs (c) and (d) of the second article without an aggregate number following Article 90. ”

ARTICLE 15. Incorporate as a second paragraph of article 18 (b) of the Winning Tax Act, an orderly text in 1997 and its amendments, the following:

“The profits referred to in the articles without number added in first, fourth and fifth order following article 90 shall be charged to the fiscal year in which they had been perceived. In the case of non-numbered items added in fourth and fifth order following article 90, when operations are paid in dues due in more than one fiscal year, gains shall be charged in each year in the proportion of assessed contributions received in the latter. ”

ARTICLE 16. Replace the last paragraph of article 18 of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“As a result of erogations made by local companies that result in gains from Argentine sources for persons or entities of the foreigner with which such companies are linked or for persons or entities located, constituted, settled or domiciled in non-cooperative or lower or no taxation jurisdictions, the imputation to the tax balance may be effected only when any of the cases referred to in the sixth paragraph of this article are paid or configured, ”

ARTICLE 17. Replace article 19 of the Act on Livestock Tax, which was ordered in 1997 and its amendments, with the following:

"art. 19. In order to establish the set of net gains from Argentine sources of humans and indivisous successions residing in the country, the net results obtained in the fiscal year, within each and between the different categories, will be offset.

First, such compensation shall be made in respect of the net results obtained within each category, with the exception of the proceeds from investments — including digital currencies — and operations referred to in Chapter II of Title IV of this Act. In addition, if it is to be caused by such investments and operations, this will be of a specific nature and must therefore be compensated exclusively with future gains from the same source and class. It is understood by class, to the set of profits covered in each of the articles of Chapter II.

If, by application of the compensation set out in the preceding paragraph, they would be broken into one or more categories, the amount would be offset by net gains from the second, first, third and fourth categories, etc.

For the purposes of this article, the amounts authorized by law to be deducted by the concepts specified in article 23.

In respect of the subjects covered by article 49, subparagraphs (a), (b), (c), (d), (e) and in its last paragraph, the breaches of:

(a) The disposal of shares, representative values and certificates of deposit of shares and other values, quotas and social participations — including shares of common investment funds and certificates of participation of financial trusts and any other right on trusts and similar contracts — digital currencies, Titles, bonds and other values, regardless of the subject obtaining them.

(b) The implementation of the activities referred to in the second paragraph of article 69.

Also, and anyone who experiences them, the breaches generated by rights and emerging obligations of derivative instruments or contracts shall be considered as of a specific nature, except for coverage operations. For this purpose, a derivative transaction or contract shall be considered as a cover operation if it is intended to reduce the effect of future fluctuations in prices or market rates, on the assets, debts and results of the or major economic activities.

Exploited from activities related to the exploration and exploitation of living and non-living natural resources, developed on the continental shelf and in the exclusive economic zone of the Argentine Republic, including the artificial islands, installations and structures established in that area, can only be compensated with net gains from Argentine source.

Tax breaks shall not be compensable with profits that must tax the tax on a single and definitive basis or those covered by Chapter II of Title IV.

The tax break suffered in a fiscal period that cannot be absorbed with tax gains of the same period may be deducted from the encumbered gains obtained in the following immediate years. After five (5) years—computed in accordance with the provisions of the Civil and Commercial Code of the Nation—after the one in which the loss occurred, no deduction may be made of the remaining breach, in successive years.

Debriefs considered of a specific nature can only be computed against the net profits of the same source and that come from the same type of operations in the fiscal year in which the losses were experienced or in the next five (5) years —compputed according to the Civil and Commercial Code of the Nation.

The breaches will be updated taking into account the variation in the index of internal prices to the wholesale (IPIM), published by the National Institute of Statistics and Censuses, operated between the month of the closing of the fiscal year in which they originated and the month of the closing of the fiscal year that is liquidated.

Debriefs from activities whose results are considered as a foreign source may only be compensated with profits from the same source and shall be governed by the provisions of article 134 of this Act. ”

ARTICLE 18. Replace article 20 (f) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“f) The gains obtained by associations, foundations and civil entities of social assistance, public health, charity, education and instruction, scientific, literary, artistic, union and those of physical or intellectual culture, provided that such gains and social heritage are intended for the purposes of their creation, and in no case are distributed, directly or indirectly, among the partners. Those entities that obtain their resources are excluded from this exemption, in whole or in part, from the exploitation of public shows, gambling, horse racing and similar activities, as well as credit or financial activities — except for financial investments that may be made for the purpose of preserving social heritage, including those made by the Colleges and Professional Councils and the Social Insurance Funds, created or recognized by national and legal standards.

The exemption referred to in the first paragraph shall not be applicable in the case of foundations and associations or civil entities of a group nature that develop industrial or commercial activities, except where industrial or commercial activities relate to the object of such entities and the income they generate does not exceed the percentage determined by the regulation of total incomes. In the event of overcoming the established percentage, the waiver shall not apply to the results of such activities. ”

ARTICLE 19. Replace article 20 (h) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“(h) interest originated by savings deposits and special savings accounts, made in institutions subject to the legal regime of financial entities regulated by law 21.526 and their modifications. ”

ARTICLE 20.- Incorporate as article 20 (l) of the Law on the Tax of Gains, a text ordained in 1997 and its modifications, by the following:

“l) The amounts received, by exporters in the category of Micro, Small and Medium-sized Enterprises under the terms of Article 1 of Law 25.300 and its supplementary rules, corresponding to refunds or refunds agreed by the Executive Power on taxes paid in the domestic market, which directly or indirectly affect certain products and/or their raw materials and/or services.”

Article 21.- Replace article 20 (o) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“o” The locative value and result derived from the alienation, of the house-habitation. ”

ARTICLE 22. Replace article 20 (w) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“w) The results from operations of sale, change, permute or disposition of shares, representative values of shares and certificates of deposit of shares, obtained by human residents and indivisous successions based in the country, provided that such operations are not attributable to subjects covered by subparagraphs (d) and (e) and the last paragraph of article 49 of the Act. The waiver shall also apply to those subjects to the repurchase of shares of common investment funds of the first paragraph of article 1 of Law 24.083 and their modifications, while the fund is included, at a minimum, in a percentage determined by the regulation, provided that they meet the conditions mentioned in the following paragraph.

The benefit provided in the preceding paragraph shall be applied only to the extent that (a) a public tender placement with the authorization of the National Securities Commission; and/or (b) operations have been carried out in markets authorized by that agency under segments that ensure the priority time price and interference of offers; and/or (c) are made through a public procurement and/or exchange offer authorized by the National Securities Commission.

The exemption referred to in the first paragraph of this subparagraph shall also apply to investment, trustees and other entities that possess the character of tax subjects or tax obligations, constituted as a product of privatization processes, in accordance with the provisions of Chapter II of Law 23,696 and concordant rules, as long as they are operations with actions originated in participatory ownership programmes, implemented under Chapter III.

The exemption provided for in this subparagraph will also be applicable to foreign beneficiaries to the extent that such beneficiaries do not reside in non-cooperative jurisdictions or funds invested do not come from non-cooperative jurisdictions. In addition, the interests or returns and the results of the sale, exchange, permute or disposition shall be exempt from the tax of the following values obtained by the beneficiaries of the foreign country mentioned above: (i) public titles, bonds, letters and other obligations issued by the national, provincial, municipal and the Autonomous City of Buenos Aires; (ii) negotiable obligations referred to in article 36 of the law

The provisions of the preceding paragraph shall not apply in the case of letters from the Central Bank of the Argentine Republic (LEBAC).

The National Securities Commission is empowered to regulate and monitor, within its competence, the conditions laid down in this article, in accordance with the provisions of Act No. 26.831.

ARTICLE 23. Replace the first paragraph of article 21 of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“The total or partial exemptions or removals that affect the taxation of this law, including or not therein, will not result in any effect to the extent that it may result in a transfer of income to foreign fiscos. The above provisions shall not be applicable in respect of the exemptions set out in subparagraphs (t) and (w) of the preceding article and of the first and fourth articles incorporated without number following article 90 or when it affects international agreements signed by the Nation in respect of double taxation. The transfer measure shall be determined in accordance with the records to be provided by taxpayers. In the event that such a contribution is not made, the total transfer of exemptions or removals shall be presumed, and the treatment provided by this law shall be granted to the respective amounts in accordance with the type of proceeds in question. ”

ARTICLE 24. Replace the first four paragraphs of article 23 (c) of the Vocabulary Tax Act, which was ordered in 1997 and its amendments, with the following:

“(c) for special deduction, up to an amount equivalent to the amount resulting from an increase in the amount referred to in subparagraph (a) of this article:

1. Once (1), 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, except that they are included in the following paragraph. In such cases, the increase will be from a comma five (1,5) times, instead of one (1) time, when it comes to “new professionals” or “new entrepreneurs”, in the terms established by the regulation.

It is an indispensable condition for the computation of the deduction referred to in this section, in relation to the respective incomes and activity, the payment of the contributions that, as self-employed, must be made compulsory to the Argentine Integrated Previsional System (SIPA) or the appropriate substitute retirements.

2. Three comma eight (3.8) times, in the case of net gains covered by article 79 (a), (b) and (c).

The regulation shall establish the procedure to be followed when profits are obtained under both sections.

The deduction provided for in the second subparagraph of the first paragraph of this subparagraph shall not be applicable in the case of remuneration covered by article 79 (c), originated in special forecast schemes which, depending on the position of the beneficiary, provide a differential treatment of the provision, 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. ”

ARTICLE 25. Replace the second paragraph of article 26 of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“For all the purposes of this law, human persons who are abroad at the service of the Nation, provinces, Autonomous City of Buenos Aires or municipalities and officials of Argentine nationality who act in international bodies of which the Argentine Republic is a member State are also considered residents of the country. ”

ARTICLE 26. Replace article 29 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 29.- It is appropriate to attribute to each spouse, whatever the property regime to which the marital society is subjected, the profits from:

(a) Personal activities (profession, trade, trade or industry).

(b) Own property.

(c) Other property, by the party or proportion in which it has contributed to its acquisition, or by 50 per cent (50%) where there is no possibility of determining it. ”

ARTICLE 27. Replace article 37 of the Law on Livestock Tax, which was ordained in 1997 and its amendments, with the following:

“Article 37. When an erogation lacks documentation, or it fits as an apocryphal, and is not proved by other means that by its nature it must be made to obtain, maintain and retain taxed profits, its deduction in the tax balance will not be admitted and will also be subject to the payment of the rate of thirty-five percent (35%) that will be considered definitive in replacement of the tax corresponding to the unknown or hidden beneficiary. For the purpose of determining this tax, the taxable act shall be deemed to be perfected on the date on which the erogation is made. ”

ARTICLE 28. Replace article 41 (b) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“(b) Any kind of counterfeit that is received by the constitution for third parties of usufruct rights, use, room, anticresis, surface or other real rights. ”

ARTICLE 29. Replace article 42 of the Law on Livestock Tax, which was ordained in 1997 and its amendments, with the following:

“Article 42. It is presumed, except proof to the contrary, that the locative value of any property is not less than the locative market value that governs in the area where the property is located, according to the guidelines set by the regulation.

Where real rights of usufruct, use, room, anticresis, surface or others are transferred or constituted on these grounds, for a price lower than that of the market that governs in the area where the property is located, the Federal Public Income Administration may, of course, estimate the corresponding profit. ”

ARTICLE 30.Replace article 45 (k) of the Law on the Tax on Livestock, which was ordained in 1997 and its amendments, with the following:

“(k) The results from the disposal of shares, representative values and certificates of deposit of shares and other values, quotas and social participations — including shares of common funds of investment and certificates of participation of trusts and any other right on trusts and similar contracts — digital currencies, Titles, bonds and other values, as well as for the disposal of real estate or transfers of rights over real estate.

ARTICLE 31. Replace article 46 of the Law on Livestock Tax, which was ordained in 1997 and its amendments, with the following:

"art. 46. The dividends, in money or in kind, shall be regarded as profits taxed by their beneficiaries, whatever the business funds with which their payment is made, including the previous reserves regardless of the date of their constitution and the profits exempted in accordance with the provisions of this law and from emission premiums. The same treatment will have the benefits that the subjects covered in Article 69, paragraphs 2, 3, 6, 7 and 8 (a), distribute to their partners or members.

The dividends in kind will be computed to their current value in square at the date of their making available.

Distributions in actions released from revaluation or accounting adjustments and the capitalization of liquid and realized profits shall not be computed by the beneficiaries for the purpose of determining their tax gain or for the calculation referred to in article 80 of the law.

In the case of total or partial rescue of shares, the distribution dividend will be considered to differentiate between the ransom amount and the computable cost of the shares. In the case of actions released, it will be considered that their computable cost is equal to zero (0) and that the total amount of the ransom constitutes a taxed dividend.

The computable cost of each, action will be obtained considering as numerator the amount attributed to the net asset in the trade balance of the last period closed by the issuing entity, immediately prior to the rescue, deduced the liquid and realized profits that integrate it and the reserves that originate in utilities that meet the same condition, and as denominator the actions in circulation.

When the stocks that are rescued have been purchased from other shareholders, it will be understood that the ransom involves an alienation of those shares. In order to determine the outcome of such an operation, the corresponding computable cost in accordance with the provisions of the preceding paragraph shall be considered as a selling price and as a cost of acquisition that is obtained from the application of article 61 of the Act. ”

ARTICLE 32. Incorporate as an article without a number following article 46 of the Winning Tax Act, a text ordered in 1997 and its amendments, the following:

“FOURTH ...- It shall be presumed that the making available to dividends or assimilable profits has been set up, in the terms of article 18 of this law, as provided for in paragraph 5 of subparagraph (a), when any of the situations listed below are verified, in the magnitude foreseen for each of them:

(a) Owners, owners, partners, shareholders, shareholders, fiduciantes or beneficiaries of the subjects covered by Article 69 make withdrawals of funds for any cause, in the amount of such withdrawals.

(b) Owners, owners, partners, shareholders, shareholders, fiduciantes or beneficiaries of the subjects covered by Article 69 have the use or enjoyment, by any Title, of assets of the entity's asset, fund or trust. In this case, it will be presumed, admitting proof to the contrary, that the value of the dividends or profits made available is eight percent (8%) yearly of the current value in place of the real estate and twenty percent (20%) yearly of the current value in place for the rest of the property. If payments are made in the same fiscal period for the use or enjoyment of such goods, the amounts paid may be discounted for the purpose of calculating the dividend or profit.

(c) Any asset of the entity, fund or trustee is affected by the guarantee of direct or indirect obligations of the holders, owners, partners, shareholders, shareholders, trustees or beneficiaries of the subjects covered by Article 69 and the guarantee is enforced. If this is verified, the dividend or profit will be calculated with respect to the current value in place of the goods executed, up to the limit of the guaranteed amount.

(d) Any property that the subjects covered by Article 69 sell or buy their owners, owners, partners, shareholders, shareholders, fiduciants or beneficiaries of the subjects, below or above, as appropriate, the value of the square. In such case, the dividend or utility will be calculated by the difference between the declared value and the value of the square.

(e) Any expenditure incurred by the subjects covered by article 69, in favour of their owners, owners, partners, shareholders, shareholders, trustees or beneficiaries, which do not respond to operations carried out in the interest of the company, in the amount of such erogations, except that the amounts were refunded, in which case Article 73 of the Act shall apply.

(f) The holders, owners, partners, shareholders, shareholders, fiduciants or beneficiaries of the subjects covered by Article 69 receive salaries, fees or other remuneration, while the actual service provision cannot be proved or the agreed retribution is appropriate to the nature of the services rendered or not higher than that paid to third parties for similar services.

In all cases, in relation to the amounts determined by the application of the situations provided for in the first paragraph of this article, the presumption set out in it shall limit the amount of the accrued profits at the end of the last period prior to the date on which any of the situations provided for in the preceding paragraphs is verified by the proportion of each holder, owner, partner, shareholder, shareholder, party or beneficiary. The presumption contained in the provisions of article 73 shall apply to the excess amounts.

It will also be considered that dividends or assimilable profits are made available when the assumptions regarding the spouse or convivor of the owners, owners, partners, shareholders, shareholders, fiduciants or beneficiaries of the subjects covered by Article 69 or their ascendants or descendants in the first or second degree of consanguinity or affinity are verified.

The same forecasts shall apply when societies and trustees under article 49 (b) and (c) elect to pay as capital societies in accordance with the provisions of the fourth paragraph of article 50, as well as the permanent establishments referred to in the second paragraph of article 69 (b). ”

ARTICLE 33. Replace the title of Chapter III of Title II of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

Chapter III EMPRESARY BENEFITS OF THE THIRD CATEGORY

ARTICLE 34. Replace article 49 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 49.- Income covered. Third category earnings:

(a) Those obtained by those responsible under article 69.

(b) All those that derive from any other kind of corporation incorporated in the country.

(c) The derivatives of trusts constituted in the country in which the fiduciant possesses the quality of beneficiary, except in the cases of financial trusts or when the fiduciant-beneficiary is a subject covered in Title V.

(d) The derivatives of other single companies located in the country.

(e) Those derived from the activity of Commissioner, Rematator, Recipient and other Trade Assistants, not expressly included in the fourth category.

(f) Those derived from lotteries for the purpose of urbanization, those derived from the construction and disposal of properties under the regime of horizontal ownership of the Civil and Commercial Code of the Nation and the development and disposal of properties under the regime of real estate sets provided for in the aforementioned code.

(g) Other gains not covered in other categories.

Compensations in cash and in kind, viats, etc., which are perceived by the exercise of the activities included in this article shall also be considered as gains in this category, as soon as they exceed the amounts that the Federal Public Income Administration finds reasonable in respect of reimbursement of expenses incurred.

When the professional or trade activity referred to in article 79 is complemented by commercial exploitation or vice versa (sanitary, etc.), the total result obtained from all of these activities shall be regarded as a third category gain. ”

ARTICLE 35. Replace article 50 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 50.- The result of the tax balance of single-person enterprises covered by Article 49(d) and of the companies included in Article 49(b) shall, if any, be deemed to be entirely assigned to the owner or distributed among the partners even if it has not been credited to their particular accounts.

The results obtained by trustees under article 49 (c) will also be attributed to the trustees at the end of the fiscal year, as appropriate.

The provisions contained in the preceding paragraphs shall not be applicable in respect of the breaches which, in accordance with the provisions of article 19, are considered of a specific nature for the subjects

The provisions contained in the preceding paragraphs shall not be applicable in respect of the breaches which, in accordance with the provisions of article 19, are considered of a specific nature for the subjects covered by article 49 (b), (c) and (d), which shall be compensated by the company, society or trustee in the manner provided for by the first of the above-mentioned articles, depending on the origin of the breach.

Nor shall the provisions contained in the first two paragraphs of this article apply, whereas the above-mentioned societies and trusts covered by article 49 (b) and (c) have exercised the option referred to in article 69 (a) (a)). ”

ARTICLE 36. Replace the last paragraph of article 52 of the Winning Tax Act, which was ordained in 1997 and its amendments, with the following:

“For the purposes of this law, shares, representative values and certificates of deposit of shares and other values, quotas and social participations—including shares of common investment funds and certificates of participation in financial trusts and any other right on trusts and similar contracts—, digital currencies, Titles, bonds and other values, shall not be considered as exchange assets and, consequently, shall be governed by the specific rules governing such property. ”

ARTICLE 37. Replace the last paragraph of article 58 of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“The subjects who are required to perform the inflation adjustment set out in Title VI, to determine the computable cost, will update the costs of acquisition, processing, investment or affectation to the date of the end of the period prior to the period in which the disposal is made. In addition, when goods have been disposed of in the same period as the date of disposal, for the purpose of determining the computable cost, they shall not update the purchase value of the aforementioned goods. These provisions will be applicable if the conditions provided for in the last two paragraphs of article 95 of this Act are verified. If such conditions are not met, the provisions set out in the preceding paragraph shall apply. ”

ARTICLE 38. Incorporate as a last paragraph of article 61 of the Winning Tax Act, a text ordained in 1997 and its amendments, the following:

“The provisions of this article will also apply to representative values and certificates of deposit of shares and other values, certificates of participation of financial trusts and any other right on trusts and similar contracts. ”

ARTICLE 39. Replace the first paragraph of article 63 of the Winning Tax Act, which was ordained in 1997 and its amendments, with the following:

“When digital coins are disposed, Public titles, bonds and other values, the cost to be charged shall be equal to the tax value assigned to them in the initial inventory for the period in which the disposal is made. If it were acquisitions made in the year, the computable cost will be the purchase price. ”

ARTICLE 40. Replace the last paragraph of article 64 of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“Egal treatment will have the benefits that the subjects covered in Article 69, paragraphs 2, 3, 6, 7 and 8 (a), distribute to their members, members, fiduciants, beneficiaries or shareholders. ”

ARTICLE 41. Replace article 65 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 65.- When profits come from the disposal of goods other than exchange goods, immovable property, immaterial property, shares, representative values and certificates of deposit of shares and other values, quotas and social participations — including shares of common investment funds and certificates of participation of financial trusts and any other right on trusts and similar contracts — the digital currencies, titles, bonds, acquisitions ”

ARTICLE 42. Replace the second paragraph of article 67 of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“This option will also be applicable when the replaced asset is a property affected to the exploitation as a good of use or affected to the location or lease or to onerous assignments of usufruct, use, room, anticresis, surface or other real rights, provided that such destination has, at least, an antiquity of two (2) years at the time of disposal and to the extent that the amount obtained in the disposal is reinvested in any other field ”

ARTICLE 43. Replace the first paragraph of article 69 of the Winning Tax Act, which was ordained in 1997 and its amendments, with the following:

“Article 69.- Capital societies, for their net taxable profits, are subject to the following rates:

(a) to twenty-five per cent (25%):

1. Anonymous societies — including single-person anonymous companies —, co-mandated societies for shares, in the part corresponding to the commissary partners, and societies for simplified actions of Title III of Law 27,349, incorporated in the country.

2. Limited liability companies, single-comandied societies and the share of the comandited partners of the companies in comandite for shares, in all cases in the case of companies constituted in the country.

3. The associations, foundations, cooperatives and civil and mutual entities, constituted in the country, as soon as this law does not correspond to another tax treatment.

4. Mixed economy societies, on the part of non-tax profits.

5. The entities and agencies referred to in article 1 of Act No. 22,016, not covered by the preceding paragraphs, as soon as there is no other tax treatment under article 6 of the Act.

6. Trusts constituted in the country in accordance with the provisions of the Civil and Commercial Code of the Nation, except those in which the fiduciant possesses the quality of beneficiary. The exception set out in this paragraph shall not be applicable in the cases of financial trusts or when the trustee-beneficiary is a subject covered by Title V.

7. Common funds of investment constituted in the country, not covered by the first paragraph of Article 1 of Law 24.083 and its amendments.

8. The societies included in article 49 (b) and the trustees covered by subparagraph (c) of the same article which elect to pay tribute in accordance with the provisions of this article. Such an option may be exercised as long as those concerned carry accounting records that allow them to make trade balances and shall be maintained for the period of five (5) fiscal periods from the first period in which the option is applied.

The subjects mentioned in paragraphs 1 to 7 above are covered by this paragraph from the date of the founding or holding of the respective contract, as appropriate, and for the subjects mentioned in paragraph 8, from the first day of the fiscal year following the exercise of the option.

(b) Twenty-five percent (25%):

Deriving from permanent establishments defined in the article without an aggregate number following article 16.

Such establishments must enter the additional rate of 13 per cent (13%) at the time of remission of profits to their parent household. ”

ARTICLE 44. Replace article 73 of the Law on Livestock Tax, which was ordered in 1997 and its amendments, with the following:

“Article 73.- Any provision of funds or assets made in favour of third parties by the subjects covered by Article 49 (a), which does not respond to operations carried out in the interest of the company, shall presume, without admitting evidence to the contrary, a tax gain that shall be determined according to the following parameters:

(a) In the case of provision of funds, an annual interest equivalent to that established by regulation, according to each type, of currency shall be presumed.

(b) In respect of the dispositions of property, an annual gain of 8 per cent (8%) of the current value in the square of the real estate and 20 per cent (20%) of the current value in square relative to the rest of the property.

If payments are made during the same fiscal period for the use or enjoyment of such property, the amounts paid may be discounted for the purposes of this presumption.

The above provisions shall not apply in cases where such subjects make provisions of goods to third parties under market conditions, as provided by the regulations.

The treatment provided for in article 14, paragraphs 3 and 4, or in the first article added after article 46. ”

ARTICLE 45. Incorporate as the third paragraph of article 75 of the Winning Tax Act, a text ordered in 1997 and its amendments, the following:

“They form part of the tax value of mines, quarries, forests and similar goods referred to in the first paragraph of this article, the costs of meeting the technical and environmental requirements of the concessionaire and/or permissionary, as required by the applicable regulations issued by the competent enforcement authority. Such costs should be included from the time of the origin of the above-mentioned technical and environmental obligations in accordance with the current regulations, regardless of the period in which the exemptions are made. ”

ARTICLE 46. Replace the first paragraph of article 79 (f) of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“f) From the exercise of liberal professions or trades and functions of albacea, yesndico, mandatario, manager of business, director of anonymous companies and trustee. ”

ARTICLE 47. Incorporate as a second paragraph of article 79 of the Winning Tax Act, a text ordered in 1997 and its amendments, the following:

“Without prejudice to the other provisions of this law, for those who act in executive and executive positions of public and private companies, as provided for by the regulation, the sums that are generated solely on the basis of their dissociation of employment are included in this article, whatever its denomination exceeds the minimum compensatory amounts provided for in the applicable labour regulations. Where such amounts originate in a consensual agreement (processes of mutual agreement or voluntary withdrawal, among others) they shall be reached as soon as they exceed the minimum compensatory amounts provided for in the applicable labour regulations for the alleged dismissal without cause. ”

ARTICLE 48. Replace article 80 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 80.- The deduction expenses of this law, with the express restrictions contained therein, are those incurred to obtain, maintain and retain the proceeds encumbered by this tax and will be subtracted from the proceeds produced by the source that originates them. Where expenditures are incurred for the purpose of obtaining, maintaining and retaining taxable, exempt and/or unencumbered gains generated by different sources of production, deduction shall be made from the gross proceeds produced by each of them in the respective portion or proportion. When they measure practical reasons, and provided that this does not alter the amount of the tax to be paid, it will be admitted that the total of one or more expenses will be deducted from one of the sources of production. ”

ARTICLE 49. Incorporate as an article without a number following article 80 of the Gain Tax Act, a text ordered in 1997 and its amendments, the following:

"Fuck... Expenditures incurred in the Argentine Republic are presumed to be linked to gains from Argentine sources. Without prejudice to the provisions of article 87 (e) of the Act, expenditures incurred abroad are presumed to be linked to foreign source gains. However, their deduction from Argentine sources may be admitted if it is properly demonstrated that they are intended to obtain, maintain and retain profits from this origin. ”

ARTICLE 50. Replace the fourth and subsequent paragraphs of article 81 (a) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“In the case of the subjects covered by article 49, the interest of debts of a financial character—excluding, therefore, the debts generated by acquisitions of goods, locations and services related to the turn of the business—contracted to the subjects, residents or not in the Argentine Republic, linked in the terms of article 15 of this law, will be deductible from the tax balance to which their annual taxation corresponds,

The limit applicable to the preceding paragraph may be added to the excess accumulated in the three (3) immediate prior fiscal periods, as it may be lower — at any such period — the amount of interest actually deducted from the applicable limit, to the extent that the excess had not been applied prior to the procedure set out in this paragraph.

Interests that, in accordance with the preceding paragraphs, could not be deduced may be added to those for the following five (5) immediate fiscal periods, subject to the limitation mechanism therein. The fourth paragraph of this subparagraph shall not apply in the following cases:

1. For entities governed by law 21.526 and its amendments.

2. For the financial trusts constituted in accordance with the provisions of articles 1,690 to 1,692 of the Civil and Commercial Code of the Nation.

3. For companies whose main purpose is to conclude leasing contracts in the terms, conditions and requirements set out in articles 1.227 et seq. of the Civil and Commercial Code of the Nation and in secondary form carry out exclusively financial activities.

4. For the amount of interest that does not exceed the amount of active interest.

5. Where it is established that, for a fiscal period, the relationship between the interests subject to the limitation of the fourth paragraph of this subparagraph and the net gain to which it is referred is less or equal to the ratio that, in that fiscal period, the economic group to which the subject in question belongs possesses by liabilities contracted with independent creditors and their net gain, determined in a manner similar to the provisions of the regulation; or

6. Where the regulation is proved to be fruitful, the beneficiary of the interests referred to in the fourth paragraph would have effectively taxed the tax on such rents, in accordance with this law.

Interests shall be subject, at the time of payment, to the existing retention rules issued by the Federal Public Income Administration, irrespective of whether they are deductible.

For the purposes set out in paragraphs 4 to 7 of this subparagraph, the term “interests” also includes the differences in change and, where appropriate, updates generated by the liabilities that originate them, to the extent that the procedure provided for in article 95 of this Act is not applicable, as provided for in its second paragraph. The regulation may determine the inapplicability of the limitation provided for in the fourth paragraph when the type of activity carried out by the subject so warrants. ”

ARTICLE 51. Replace the first paragraph of article 81 (b) of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“(b) The sums paid by the intakers and insured by:

(i) death insurance; and

(ii) Mixed insurance — except for cases of private retirement insurance administered by entities subject to the control of the Superintendency of National Insurance — in which both the premiums covering the risk of death and the savings premiums will be deductible.

In addition, the amounts for the acquisition of shares of common investment funds that are constituted for withdrawal purposes shall be deductible in the terms of the regulation issued by the National Securities Commission and in the limits applicable to the deductions provided for in points (i) and (ii) of this subparagraph (b). ”

ARTICLE 52. Replace paragraph 1 of article 81 (c) of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“1. The conduct of social assistance or medical work in charity, non-profit, including child care and protection, old age, handicap and disability. ”

Article 53.- Replace article 81 (g) and (h) of the Vocational Tax Act in 1997 with the following amendments:

“(g) Compulsory discounts for contributions to social works for the taxpayer and for those who review for the taxpayer the character of family charges.

In addition, the amounts paid in respect of contributions or contributions to institutions providing medical care, for the taxpayer and for persons reviewing the character of family charges, will be deductible. This deduction cannot exceed five percent (5%) of the net profit of the exercise.

(h) The fees for the health, medical and paramedical services of the taxpayer and of the persons who review for the taxpayer the character of family charges: (a) of hospitalization in clinics, sanatoriums and similar establishments; (b) the accessory benefits of hospitalization; (c) the services provided by doctors in all their specialties; (d) the services provided by biochemicals, dentists, kinesiologists

Deduction shall be admitted provided that it is effectively invoiced by the respective service provider and up to a maximum of forty per cent (40%) of the total invoice for the fiscal period concerned, provided that the amounts are not reached by refund systems included in medical coverage schemes. This deduction cannot exceed five percent (5%) of the net profit of the exercise. ”

ARTICLE 54. Incorporate the following text as article 81 (j) of the Gain Tax Act in 1997 and its amendments:

“(j) Contributions for private retirement insurance schemes administered by entities subject to the control of the National Insurance Superintendency. ”

ARTICLE 55. Incorporate as the last paragraphs of article 81 of the Winning Tax Act, a text ordered in 1997 and its amendments, the following:

“For the purposes of determining the limits set out in the first paragraph of subparagraph (c) and in the second paragraph of subparagraphs (g) and (h), such percentages shall be applied on the net gains of the exercise that result before deducting the amount of the concepts covered by the aforementioned rules, that of the breaches of previous years and, where appropriate, the amounts referred to in article 23 of the Act.

The national executive branch shall establish the maximum amounts deductible by the concepts referred to in subparagraphs (b) and (j).”

ARTICLE 56. Replace article 82 (f) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“f) Remorse for wear, exhaustion or obsolescence and loss for disuse, in accordance with the provisions of the relevant articles, except those contained in article 88 (l). ”

ARTICLE 57. As the last paragraph of article 87 (h) of the Winning Tax Act, an orderly text in 1997 and its amendments, the following:

“Included in this subparagraph are the contributions to life insurance schemes that include savings accounts administered by entities subject to the control of the Superintendency of National Insurance and common investment funds that are constituted for withdrawal purposes, in the terms of the second paragraph of Article 81 b of this Law.”

ARTICLE 58. Replace article 88 (j) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“(j) Losses generated by or linked to illicit operations, including erogations related to the commission of the crime of cohecho, including in the case of foreign public officials in international economic transactions. ”

ARTICLE 59. Replace article 89 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 89.- The updates provided for in this Act shall be made in accordance with article 39 of Law 24.073.

Without prejudice to the provisions of the preceding paragraph, the updates provided for in Articles 58 to 62, 67, 75, 83 and 84, and in Articles 4 and 5th aggregates following Article 90, with respect to the acquisitions or investments made in the fiscal periods beginning on 1 January 2018, will be made on the basis of the percentage variations of the Index of Internal Prices to the Federal Institutes (IPIM) that provide ”

ARTICLE 60. Replace the title of Title IV of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“Part IV

HUMAN PERSONS MANAGEMENT ISSUES

AND INDIVIDUAL SUCESIONS AND OTHER PROVISIONS”

ARTICLE 61. Please enter before article 90 of the Win Tax Act, a text ordered in 1997 and its amendments, the following Title: “CAPITLE I - PROGRESS IMPEST”.

ARTICLE 62. Replace the third to sixth paragraphs of Article 90 of the Vocabulary Tax Act, a text ordered in 1997 and its amendments, with the following:

“When the determination of the net gain of the subjects referred to in the first paragraph of this article, include results included in Title IX of this law, from stock disposal operations, representative values and certificates of deposit of shares and other values, quotas and social participations — including shares of common funds of investment and certificates of participation of trusts and any other right on trusts and similar contracts — ”

ARTICLE 63. Please enter the following section 90, as Chapter II of Title IV of the Vocational Tax Act, which was ordained in 1997 and its amendments, as follows:

“CAPITLE II - CEDULATE IMPEST

ARTICLE... Performance from the placement of capital in values. The net gain of Argentinean source of humans and indivisous successions derived from interest results or the denomination that has the yield of the capital placement in the respective cases of values referred to in the fourth article without number alleged following article 90 — which is part of this Chapter — or of interest originated in term deposits made in institutions subject to the regime of financial entities of the law, shall be subject to 21 modifications

(a) Bank deposits, Public titles, negotiable obligations, shares of common investment funds, titles of financial trust debt and similar contracts, bonds and other values, in national currency without adjustment clause: 5 per cent (5%).

The National Executive Power will be able to increase the liquota set out in the preceding paragraph of this paragraph, not exceeding that provided for in the following paragraph, provided that they report well-founded technical reports, based on economic variables, which justify this.

(b) Bank deposits, Public titles, negotiable obligations, shares of common investment funds, titles of financial trusts debt and similar contracts, bonds and other values, in national currency with adjustment clause or in foreign currency: fifteen percent (15%).

In the case of repurchase of shares of common investment funds of the first paragraph of Article 1 of Law 24.083, consisting of investments in the first paragraph of this Article in different currencies, the regulation may establish procedures that provide for the form of application of the rates, in proportion to the respective underlying assets.

The provisions of this article will also apply when the alien subject reviews the status of foreign beneficiary, who does not reside in non-cooperative jurisdictions or funds invested do not come from non-cooperative jurisdictions. In such cases the gain, to the extent that it is not, is exempt in accordance with the provisions of article 20, paragraph 4 (w), shall be reached by the provisions contained in article 93, to the liquors established in the first paragraph of this article.

ARTICLE ... - Interests (or returns) and discounts or emission bonuses. For the purpose of determining the gain from values that compromise interests or returns, which fit in this Chapter II or Title IX of this Law, the following procedures shall apply:

(a) If the value is subscribed to or purchased at the residual nominal price, the interest to be devented will be charged to the fiscal year in which the payment is verified, the date to be made available or its capitalization, whichever occurs first, provided that the value foresees interest payments in terms of up to one year. In respect of payment periods exceeding one year, the interest shall be charged in accordance with the accrual of time. In the event of the disposal of the value, the subscription or acquisition price will be considered as its computable cost. If at the time of the alienation there were interest accrued from the date of payment of the last interest share (exchanged interest) that had not been encumbered at that time, such interests, on the option of the taxpayer, may be discriminated against from the disposal price.

(b) If a value is acquired, whether or not it is in stock exchanges or markets, containing interest from the issue or from the date of payment of the last interest share, the taxpayer may choose between (i) to consider the purchase price as a computable cost of the acquired value, or (ii) to discriminate the correct interest from the purchase price. To choose the second alternative, to the extent that interest is paid, made available or capitalized, what happens before, the interest subject to tax will be the difference between the amount made available or capitalized and the portion of the acquisition price attributable to the interest at the date of acquisition.

(c) If you subscribe or acquire a value that would have been issued under the pair, paying a net price of corrected interest, less than the residual nominal, the discount will receive the treatment applicable to the interests, having to be charged on the basis of your accrual in each fiscal year, from the month of subscription or acquisition until the month in which partial and/or total amortization occurs or even its disposal, which occurs before. The regulation shall establish cases where such procedure is not applicable, as well as the imputation mechanism in the event of partial withdrawals. With respect to the interests of the value, the provisions of the preceding subparagraph (a) apply. For purposes of determining the result by disposal, the subscription or acquisition price will be added to the discount that had been encumbered each year between the date of subscription or acquisition and the date of disposal.

(d) If a value is subscribed or acquired by paying a net price of corrected interest, higher than the residual nominal, for the purpose of determining the gravable portion of the paid interest, made available or capitalized, the taxpayer may choose to deduce that difference based on its accrual in each fiscal year, from the month of subscription or acquisition until the month in which partial and/or previous amortization occurs,

The regulation shall establish the imputation mechanism in the event of partial amortizations. With respect to the interests of the value, the provisions of the preceding subparagraph (a) apply. For purposes of determining the result by disposal, the cost of subscription or acquisition shall be reduced, if any, to the cost referred to in part one of this subparagraph (d) that would have been deducted each year between the date of subscription or acquisition and the date of disposal.

The options referred to in subparagraphs (b), (c) and (d) above should be exercised over all respective investments and maintained for five (5) years.

The imputation according to its accrual according to the time referred to in subparagraph (a) of the first paragraph of this article, as well as the proportional accrual mentioned in subparagraphs (c) and (d), imply that, in cases of foreign currency securities, the conversion to pesos of the respective concepts shall be made to the type of buyer exchange according to the last value of the Bank of the Argentine Nation as at 31 December of each year. In terms of adjustment clause values, such concepts will be calculated on the value of the updated capital to that date.

ARTICLE ... The net gain of human persons and indivisous successions, derived from the dividends and profits referred to in Article 46 and the first article added after the latter, shall pay tribute to the account of the thirteen per cent (13%), not resulting in application for the subjects who pay the rents referred to in the second paragraph of Article 69.

The tax referred to in the preceding paragraph shall be retained by the paying entities of the said dividends and profits. Such retention shall be the sole and definitive payment for human persons and indivisous successions residing in the Argentine Republic who are not registered in this tax.

When it comes to the common investment funds covered by the first paragraph of article 1 of Act No. 24,083 and its amendments, the regulation may establish regimes for the retention of the liquota referred to in the first paragraph, on the dividends and profits mentioned therein, which will distribute to its investors in the event of ransom and/or payment or distribution of profits.

When the dividends and profits referred to in the first paragraph of this article are paid to foreign beneficiaries, it shall be for those who pay them to make the relevant retention and to enter into the Federal Public Income Administration that percentage, as a single and definitive payment.

ARTICLE... - Exchange operations of shares, representative values and certificates of deposit of shares and other values, quotas and social participations—including shares of common funds of investment and certificates of participation in financial trusts and any other right on trusts and similar contracts—, digital currencies, Titles, bonds and other values. The net gain of Argentinean source of humans and indivisse successions derived from results from stock disposal operations, representative values and certificates of deposit of shares, quotas and social participations — including shares of common funds of investment and certificates of participation of financial trusts and any other right on trusts and similar contracts —, digital currencies, titles, bonds and other values, shall be reached by the following value,

(a) Public titles, negotiable obligations, Debt titles, shares of common investment funds not covered by the following subparagraph (c), as well as any other title or bond and other values, in all cases in national currency without adjustment clause: 5 per cent (5%).

The national executive branch may increase the liquor set out in the preceding paragraph, not being able to exceed that provided for in the next subparagraph, provided that they measure technical reports based on economic variables, which justify it.

(b) Public titles, negotiable obligations, Debt titles, shares of common investment funds not included in the following subparagraph (c), digital currencies, as well as any other title or bond and other values, in all cases in national currency with adjustment clause or in foreign currency: fifteen per cent (15 per cent).

(c) Actions, representative values and certificates of deposits of shares and other values, certificates of participation of financial trusts and any other right on trusts and similar contracts and shares of condominium of common funds of investment referred to in the second paragraph of Article 1 of Law 24.083 and its modifications, which (i) quote in exchanges or stock markets authorized by the National Securities Commission that do not meet the requirements of 20

In the case of shares of common investment funds covered by the first paragraph of Article 1 of Law 24.083 and/or certificates of participation of the financial trusts, whose main underlying asset is: (i) shares and/or values representative or certificates of participation in shares and other values, which meet the conditions referred to in Article 20(w) of the law, as well as (ii) values referred to in that claim,

In the case of operations for the rescue of shares of common investment funds of the first paragraph of Article 1 of Law 24.083 and/or of certificates of participation of financial trusts, composed of values covered by the first paragraph of this Article in different currencies, the regulation may establish procedures that provide for the form of application of the liquors referred to in the first paragraph, in proportion to the respective underlying assets,

Gross gain from disposal shall be determined on the basis of the following guidelines:

(i) In cases of the values covered by subparagraphs (a) and (b) of the first paragraph of this article, deducting the cost of acquisition from the transfer price. If these are national currency values with adjustment clause or foreign currency, updates and exchange differences will not be considered as members of the gross profit.

(ii) In the case of the values contained in paragraph 1 (c) of this article, deducting from the transfer price the updated acquisition cost, by applying the index mentioned in paragraph 2 of Article 89, from the date of acquisition to the date of transfer. In the case of actions released, the cost of acquisition shall be taken as the one referred to in the fourth paragraph of Article 46. To this end, it will be considered, without admitting proof to the contrary, that the alienated values correspond to the oldest acquisitions of their same species and quality.

The provisions of this article will also apply when the alien subject reviews the status of foreign beneficiary, who does not reside in non-cooperative jurisdictions or funds invested do not come from non-cooperative jurisdictions. In that case, the gain — including that referred to in the article added without a number following article 13 of this law — shall be reached by the provisions contained in subparagraph (h) and in the second paragraph of article 93, to the liquota in question established in the first paragraph of this article.

In cases, including the case covered by the article added without a number following article 13 of this law, in which the acquirer is not resident in the country, the tax must be entered by the foreign beneficiary through his legal representative domiciled in the country. For this purpose, the relevant legal instrument, established in the first paragraph of this article on the determined profit in accordance with the provisions of this law, shall be applied.

ARTICLE ...- Disposal and transfer of rights on properties. The gain of human persons and of the indivisous successions derived from the alienation of or transfer of rights over, properties located in the Argentine Republic, will tax the liquor of fifteen percent (15%).

Gross gain will be determined on the basis of the following guidelines:

(a) Deducting from the disposal or transfer price the acquisition cost, updated through the application of the index mentioned in the second paragraph of Article 89, from the date of acquisition to the date of disposal or transfer. In the event that the property had been affected by the obtaining of results obtained by the tax, the amount obtained in accordance with the above provisions shall be subtracted from the amount of the admitted amortizations that would have been computed in a timely manner and those resulting up to the immediate quarter prior to that in which their disposal is appropriate.

(b) In cases of term operations, the gain generated on the basis of deferral and/or funding shall be treated in accordance with the applicable provisions of this law.

Costs (commissions, fees, taxes, fees, etc.) may be computed directly or indirectly related to the operations referred to in this article.

- Special deduction. Where human persons and indivisous successions resident in the country, obtain the gains referred to in the first article added without a number following article 90 and subparagraphs (a) and (b) of the first paragraph of the fourth article added without a number following article 90, as long as the proceeds of Argentine source are concerned, a special deduction may be made in the amount equivalent to the amount referred to in article 23 (a), for a tax period.

The calculation of the amount referred to in the preceding paragraph may not result in breach and may not be considered in subsequent fiscal periods, if any, the remaining unused.

In addition to the provisions of the first paragraph of this article, the acquisition costs and expenditures directly or indirectly related to them may be computed only against the profits mentioned in this Chapter, and the concepts provided for in articles 22, 23 and 81 of the Act and all those that do not correspond to a particular category of profits cannot be deduced.

ARTICLE... For the purpose of determining the gains referred to in this Chapter II, in all that is not specifically regulated by this Chapter, the provisions of Titles I and II of the Law shall be applied supplementally. ”

ARTICLE 64. Replace article 94 of the Law on Livestock Tax, which was ordered in 1997 and its amendments, with the following:

“Article 94.- Without prejudice to the application of the remaining provisions that are not amended by this Title, the subjects referred to in article 49 (a) to (e), for the purpose of determining the net taxable gain, shall deduce or incorporate into the tax result of the liquidated period, the inflation adjustment obtained by the application of the rules of the following articles. ”

ARTICLE 65. Incorporate as the last paragraphs of section 95 of the Vocabulary Tax Act, a text ordered in 1997 and its amendments, the following:

“The procedure set forth in this article shall apply in the fiscal period in which a percentage of variation in the price index referred to in the second paragraph of Article 89 is verified, accumulated in the thirty-six (36) months prior to the end of the liquidated period, more than one hundred per cent (100%).

The provisions of the preceding paragraph shall apply for periods beginning on 1 January 2018. With respect to the first and second year of its validity, this procedure shall be applicable in the event that the cumulative variation of this price index, calculated from the beginning of the first one and until the end of each period, exceeds one third (1/3) or two thirds (2/3), respectively, the percentage indicated in the preceding paragraph. ”

ARTICLE 66. Replace the first paragraph of article 96 (c) of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“(c) Public Titles, bonds and other values — excluding shares, representative values and certificates of deposit of shares and other values, quotas and social participations, shares of common funds of investment and certificates of participation of financial trusts and any other right on trusts and similar contracts — that are codified in exchanges or markets: to the last value of quote at the end of the year. Digital currencies to the value of contributions at the end of the year, as established by the regulation. ”

ARTICLE 67. Replace article 97 (b) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“(b) shall be charged as profits or losses, as appropriate, of the period to be liquidated, the amount of legal updates, agreed or fixed judicially, of credits, debts and securities titles—excluding shares, representative values and certificates of deposit of shares and other values, quotas and social shares, shares of common investment funds and certificates of participation of financial trusts and any other entitlements In the case of Qualified Titles, their respective quotation shall be considered. They shall also charge the amount of the debt updates referred to in subparagraph (e) of the preceding article, in the part corresponding to that period;”

ARTICLE 68. Replace article 98 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 98.- The total or partial exemptions established or established in the future by special laws in respect of Titles, letters, bonds, obligations and other values issued by the national, provincial, municipal or the Autonomous City of Buenos Aires shall have no effect on this tax for human persons and indivisous successions residing in the country or for taxpayers referred to in article 49 of this Act. ”

ARTICLE 69. Replace the article added without number following article 118 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 69(b) and the third article added without a number following Article 90, will be applied to the extent that the gain of the subjects referred to in Article 69(a) and (b) would have been subject to the implied ones therein — as the profits of the seven per cent (7%) and thirty per cent (30%), respectively, will be subject to the tax provisions there.

In the case of distributed profits that have been generated in fiscal periods for which the taxpayer was reached to the thirty-five per cent liquor (35%), the income of the tax or the retention of dividends or profits, as appropriate.

For the purposes set out in the preceding paragraphs, it shall be considered, without admitting evidence to the contrary, that the dividends or profits made available correspond, first, to the accumulated gains or profits of greater, antiquity. ”

ARTICLE 70. Replace article 128 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 128.- The profits attributable to permanent establishments located outside the country ' s resident holders constitute, for the latter, foreign source gains, except where they, according to the provisions of this law, should be considered as an Argentine source, in which case the permanent establishments that obtain them will continue to review the status of beneficiaries of the outside and subject to the treatment that this legal text establishes for them.

The establishments included in the preceding paragraph are those organized in the form of a stable company for the development of commercial, industrial, agricultural, extractive or of any kind, which originate for their owners residing in the Argentine Republic profits of the third category, according to the definition established in the article without number incorporated in the following article 16, it is understood that in the cases in which that article refers to “the territory of the Nation”, “national territory”

The previous definition also includes lotteries for the purpose of urbanization and the construction and disposal of properties under regimes similar to that of horizontal ownership of the Civil and Commercial Code of the Nation, carried out in foreign countries. ”

ARTICLE 71. Replace article 133 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 133.- The imputation of profits and expenses under this Title shall be carried out in accordance with the provisions of Article 18 applicable to them, with the following adjustments:

(a) To determine the results attributable to the permanent establishments defined in article 128, they shall be charged in accordance with article 18, as provided for in the fourth paragraph of subparagraph (a) of its second paragraph and its fourth paragraph.

(b) The tax results of the permanent establishments referred to in the preceding paragraph shall be charged by their resident holders in the country (under article 119 (d) and (e)), to the exercise in which the corresponding annual period of the first or, when their holders are human persons or indivisse successions resident in the country, to the fiscal year in which the act is committed.

(c) The gains made directly by the residents of the country included in article 119 (d), (e) and (f), not attributable to the stable establishments referred to above, shall be charged to the fiscal year in the manner provided for in article 18, as appropriate, in the first three paragraphs of subparagraph (a) of its second paragraph, considering the profits of the annual period to be attributable to it in the fourth paragraph.

Notwithstanding the above provisions, the proceeds paid abroad by retention in the source on a one-time and final payment basis at the time of accreditation or payment may be charged on that occasion, provided that they do not come from operations carried out by the country ' s permanent establishments under subparagraph (a) above with such establishments or are subject to benefits paid or credited by the latter to the former. When this option is adopted, it shall apply to all proceeds subject to the payment modality that authorizes it and must be kept at least for a period of five (5) annual periods.

(d) The gains obtained by trust, trustees, foundations of private interest and other similar structures constituted, domiciled or located abroad, as well as any contract or arrangement held abroad or under a foreign legal regime, the main purpose of which is the administration of assets, shall be charged by the resident subject that controls them to the exercise or fiscal year in which the annual exercise of such entities, contracts or arrangements is completed.

It will be understood that a subject possesses control when there is evidence that the financial assets are kept in his or her power and/or are administered by that subject (including among others the following cases: (i) when it comes to trusts, trusts or foundations, revocable, (ii) when the constituent subject is also beneficiary, and (iii) when that subject has decision-making power, directly or indirectly to invest or disinvert assets, etc.

(e) The profits of the residents of the country obtained by their participation in companies or other entities of any type constituted, domiciled or located abroad or under a foreign legal regime, shall be charged by their shareholders, partners, shareholders, holders, control or beneficiaries, resident in the country, to the exercise or fiscal year in which the annual period of such companies or entities, in the proportion of their participation, are not included)

The provisions of the preceding paragraph will be applicable as long as the aforementioned companies or entities do not possess fiscal personality in the jurisdiction in which they are constituted, domiciled or located, the rents obtained from their shareholders, partners, shareholders, holders, controllers or beneficiaries must be directly attributed.

(f) The profits of the residents of the country obtained by their direct or indirect participation in societies or other entities of any type constituted, domiciled or located abroad or under a foreign legal regime, shall be charged by their shareholders, partners, shareholders, holders, controllers or beneficiaries residing in the country to the exercise or fiscal year in which the corresponding annual exercise of the first ones is completed, as long as the requirements are concurrently met

1. That the rents in question do not receive specific treatment in accordance with the provisions of the preceding subparagraphs (a) to (e).

2. That the residents of the country — by themselves or jointly with (i) entities on which they possess control or bond, (ii) with the spouse, (iii) with the convivant or (iv) with other taxpayers united by bonds of kinship, in an ascending line, descending or collateral, by consanguinity or affinity, up to the third degree inclusive — have a participation equal to or greater than fifty per cent in the assets (50 per cent).

This requirement shall be deemed to have been met, regardless of the percentage of participation, when the resident subjects in the country, in respect of the foreign entities, meet any of the following requirements:

(i) They pose under any. Title the right to dispose of the assets of the entity.

(ii) They have the right to the choice of most directors or administrators and/or to integrate the directory or board of directors and their votes are those that define the decisions taken.

(iii) They have the power to remove most directors or administrators.

(iv) They have a current right on the benefits of the entity.

This requirement will also be considered to be met, regardless of the percentage of participation of residents in the country, when at any time of the annual period the total value of the assets of foreign entities comes at least thirty per cent (30%) of the value of financial investments generating passive income from Argentine sources deemed exempt to foreign beneficiaries, in the terms of Article 20(w).

In all cases, the result will be attributed according to the percentage of participation in heritage, results or rights.

3. Where the outside entity does not have the organization of material and personal means necessary to carry out its activity, or when its income originates from:

(i) Passive income, when they represent at least fifty percent (50%) of the income of the year or fiscal year.

(ii) Income of any kind that generates fiscally deductible expenses directly or indirectly for linked persons residing in the country.

In the cases referred to in the preceding paragraph, the results of such rents shall be charged in accordance with the provisions of this paragraph only.

4. That the amount actually entered by the non-resident entity, in the country in which it is constituted, domiciled or located, attributable to any of the incomes covered by the preceding paragraph 3, corresponding to taxes of identical or similar nature to this tax, is less than seventy-five percent (75%) of the corporate tax that would have corresponded according to the rules of the tax law. It is presumed, without admitting evidence to the contrary, that this condition operates, if the outside entity is constituted, domiciled or based in non-cooperative or low- or no-tax jurisdictions.

Identical treatment should be noted with respect to indirect participations in non-resident entities that meet the conditions mentioned in the preceding paragraph.

The provisions of this section shall not apply when the local subject is a financial entity governed by law 21.526, an insurance company covered by law 20.091 and also in cases of common investment funds governed by law 24.083.

(g) The fees obtained by residents of the country as directors, trustees or members of the monitoring councils or similar executive bodies of offshore companies shall be charged to the fiscal year in which they are perceived.

(h) The benefits arising from compliance with the requirements of private retirement insurance schemes administered by outside entities or by permanent establishments installed abroad by entities, resident in the country under the control of the Superintendency of National Insurance, as well as the withdrawal bailouts to the insured of such schemes, shall be charged to the fiscal year in which they are perceived.

(i) The imputation provided for in the last paragraph of article 18 shall apply to the erogations made by holders residing in the country covered by article 119 (d) and (e) of the permanent establishments referred to in subparagraph (a) of this article, when such erogations establish gains from Argentine source attributable to the latter, as well as to those that make residents in the country and render the same foreign control.

The charge of the incomes referred to in subparagraphs (d), (e) and (f) above shall be the one that would have been applied by the resident subject in the country, in accordance with the category of income in question, computing the operations carried out in the exercise in accordance with the rules relating to the determination of net income, conversion and liquotas, which would have been applicable to them in direct form. The regulation shall establish the treatment to grant dividends or profits originating in profits that have been charged on the basis of such forecasts in fiscal years or years preceding the distribution of such dividends and utilities. ”

ARTICLE 72. Replace article 134 of the Act on Livestock Tax, which was ordained in 1997 and its amendments, with the following:

“Article 134.- In order to establish the net gain of foreign sources, the results obtained within each and between the different categories shall be compensated, considering for this purpose the results from all sources located abroad and those from the permanent establishments specified in Article 128.

When the above-mentioned compensation resulted in a loss, the latter, updated in the form set out in the eleventh paragraph of article 19, may be deducted from the net profits of foreign source obtained in the next five (5) years, computed in accordance with the Civil and Commercial Code of the Nation. After the last of those years, the remaining breach cannot be compensated.

If a net gain arises from the aforementioned compensation or after the deduction, provided for in the preceding paragraphs, the loss of Argentine source will be charged against it, if any, duly updated, which will be deductible in accordance with the ninth paragraph of that article 19, whose charge for the net gain of Argentine source of the same fiscal year would not have been possible. ”

ARTICLE 73. Replace article 135 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 135.- Notwithstanding the provisions of the previous article, the breaches derived from the disposal of shares, representative values and certificates of deposit of shares and other values, quotas and social participations—including common funds of investment or entities with another denomination that fulfil equal functions and trusts or similar contracts—, digital currencies, Titles, bonds and other values, regardless of the specific nature and profits, will only be considered to be in the next five (5) years, computed according to the Civil and Commercial Code of the Nation.

Except for those experienced by permanent establishments, for the purpose of deduction, the breaches shall be updated in accordance with the provisions of the eleventh paragraph of article 19.

Argentinian sources ' breaches originating from investments — including digital currencies — and operations referred to in Chapter II of Title IV of this Act may not be charged against net profits from foreign source from the disposal of the same type of investment and operations or be subject to deduction provided for in the third paragraph of Article 134. ”

Article 74.- Replace article 140 (a) of the Vocational Tax Act, which was ordained in 1997 and its amendments, with the following:

“(a) The dividends or profits distributed by companies or other entities of any type constituted, domiciled or located abroad, while such rents are not covered by the following subparagraphs.

For this purpose, the provisions of the following article shall apply, as well as the assumptions set out in the first article incorporated after article 46. ”

ARTICLE 75. Incorporate as an article without a number following article 145 of the Winning Tax Act, a text ordered in 1997 and its amendments, the following:

“FOURTH ...- . For purposes of the determination of the profit by the disposal of goods covered in this category, the costs or investments made in a timely manner as well as the updates applicable under the provisions of the respective jurisdiction, expressed in the currency of the country in which the goods were located, placed or used in a financial manner, shall be converted to the type of trader that considers the item 158, corresponding to the date of the goods. ”

ARTICLE 76. Replace article 146 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 146.- The gains of foreign sources obtained by those responsible under article 49 (a) to (d), and in the last paragraph of the same article and those responsible for the subjects covered by article 119 (f) include, where appropriate:

(a) Attributes to stable establishments defined in article 128.

(b) Those that are attributable to them as shareholders, partners, shareholders, holders, controllers or beneficiaries of companies and other entities constituted abroad — including common investment funds or entities with another denomination that perform equal functions and trusts or similar contracts — without being applicable in relation to dividends and profits, as set out in article 64.

(c) Those originated by the exercise of the, option of purchase in the case of goods exported from the country as a result of locating contracts with option of purchase held with foreign owners.

In the case of humans and indivisous successions residing in the country, they also constitute foreign source gains of the third category: (i) those attributable to permanent establishments defined in article 128 and (ii) those which are charged under the provisions of article 133 (d), (e) and (f), as long as they do not correspond to other categories of profits. The regulation shall establish the procedure for determining such rents, taking into account the provisions of the laws of the analogous taxes that govern in the countries of constitution or location of the said entities or the accounting standards applicable therein.

Where appropriate the computation of the compensations provided for in the second paragraph of Article 49 as a result of activities carried out abroad, the third category shall be deemed to be gains in the entire category, without prejudice to the deduction of the necessary expenses reimbursed through it or incurred to obtain them, provided they are supported by the documentation. ”

ARTICLE 77. Replace article 150 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 150.- The tax result of the foreign source of the subjects covered in subparagraphs (b) to (d) and in the last paragraph of article 49 shall be treated in the manner provided for in article 50, not applying to that effect the provisions of its last paragraph.

The above treatment shall not apply to foreign source breaches arising from the disposal of shares, representative values and certificates of deposit of shares and other values, quotas and social participations — including shares of common funds of investment or entities with another denomination that fulfil equal functions and certificates of participation of financial trusts and any other right on trusts and similar contracts —, digital currencies, Titles, bonds, etc. ”

ARTICLE 78. Replace article 172 of the Vocational Tax Act, which was ordered in 1997 and its amendments, with the following:

“Article 172.- If the entities covered by Article 133 (d), (e) and (f) are constituted, domiciled or located in countries that determine the imposition of their results, their shareholders, partners, shareholders, holders, controllers or beneficiaries, resident in the country will compute the similar taxes effectively paid by corporations and other external entities, as they consider the regulations to be applicable to the extent that they result from regulation. The income of the tax thus determined shall be attributed to the fiscal year to which the proceeds that originate must be charged, provided that it takes place before the expiry set for the presentation of the affidavit of the shareholders, shareholders, holders, controllers or resident beneficiaries, or the presentation of the tax, if it is made before the expiration occurs.

When those countries only earn profits distributed by societies and other entities considered in this article, the similar taxes applied on them will be attributed to the fiscal year in which their payment occurs. The same criterion shall apply to similar taxes applied by those countries on such distributions, even if they adopt the treatment considered in the preceding paragraph with respect to such entities. ”

ARTICLE 79. Replace with the Wins Tax Act, a text ordained in 1997 and its amendments, the expression “visible existence” by “humans”, the expression “physical person” by “human person”, and “stable establishment” by “permanent establishment”.

ARTICLE 80.- Default of article 20 (k), articles 28, 30, 31 and 32, the article without an aggregate number following article 48, articles 70, 71 and 149, all of them of the Vocabulary Tax Act, text ordered in 1997 and its amendments.


ARTICLE 81. Default:

(a) Article 9 of Law 22,426;

(b) Items 3 and 4 of article 36 bis of Law 23,576 and its amendments;

(c) Article 25 (b) of Law 24.083; and

(d) Article 83 (b) of Law 24,441.

(Note Infoleg: See art. 33 of the Act No. 27.541 B.O. 23/12/2019 which replaces article 26 (h) of the Law on the Tax on Livestock (t.o. in 2019), where it says: "... For the purposes of this exemption, the validity of the rules repealed by article 81 (b), (c) and (d) of Act No. 27,430 is re-established, without the application of article 109 of the law on tax for human persons and indivisous successions residing in the country.
Interest from deposits with adjustment clauses is excluded from this exemption... ." Vigencia: from the day of its publication in the Official Gazette of the Argentine Republic. )

ARTICLE 82. For the purposes provided for in the legal and regulatory rules, any reference made to “low country or no taxation” or “countries not considered ‘cooperators for the purposes of fiscal transparency’” should be understood to refer to “non-cooperative jurisdictions or lower or no taxation jurisdictions”, in the terms provided for by the second and third articles added after article 15 of the Tax Act, and to the amendments thereto.

Any reference (i) to single-person exploitations covered by article 49 (b) should be understood to refer to subparagraph (d) of that article, (ii) to trusts provided for in article 49 (d) should be understood to refer to its subparagraph (c), and (iii) to the subjects covered by article 49 (c) should be understood to refer to its subparagraph (e).

In article 95 of the Law on Livestock Tax, a text ordained in 1997 and its modifications, the mentions to the “indice of wholesale prices, general level” should be understood to be the “Internal Price Index for Major (IPIM)”

ARTICLE 83. The provisions provided for in the first article without an aggregate number following article 69 of the Gain Tax Act, which was ordained in 1997 and its amendments, shall not be applicable to dividends or profits attributable to accrued profits in fiscal years beginning on 1 January 2018.

ARTICLE 84. The provisions provided for in the fifth paragraph of article 90 of the Law on Livestock Tax, which was ordained in 1997 and its amendments, introduced by article 4 of Act No. 26.893, shall be applicable until the date of entry into force of this Act, to the extent that, with regard to the obligation referred thereto, the tax had been entered into that period. If the tax has not been entered, it will also result from, application except in the event that, in the case of the securities and securities markets authorized and/or with public tender authorization, the agents involved would not have retained or perceived it because of the absence of regulatory regulations that would force them to do so at the time of operations.

ARTICLE 85. The provisions of article 10 of Act No. 23,928, as amended by Act No. 25,561, are not applicable for the purposes of this Act.

ARTICLE 86. The provisions of this Title will be effective for fiscal years or fiscal years beginning on 1 January 2018, including with the following exceptions:

(a) The operations detailed in section 2, paragraph 5, of the Gain Tax Act, which was ordained in 1997 and its modifications, shall, as long as the alien or assignor had acquired the asset as of 1 January 2018 — in the terms established by the regulation — or, in the case of assets received by inheritance, legacy or donation, where the offender or donor had acquired it subsequently. In such cases, operations shall not be reached by Title VII of Law 23.905.

(b) The operations related to participations in the outside entities referred to in the first paragraph of the article added following article 13 of the Law on Taxation of Gains, a text ordered in 1997 and its amendments, shall be reached by the tax as soon as they are acquired from the validity of this law.

(c) With regard to the provisions of new article 29 of the Gain Tax Act, which was ordained in 1997 and its amendments, taxpayers may choose to maintain the assignment made prior to the entry into force of this Act in respect of the assets acquired to that date.

(d) The rates provided for in new sections 69 (a) and (b) of the Gain Tax Act, a text ordered in 1997 and their modifications will be applicable for fiscal periods beginning on 1 January 2020, including. For fiscal exercises starting from 1 January 2018 and until 31 December 2019, even when in those paragraphs reference to twenty-five per cent (25%), thirty per cent (30%) should be read and when in subparagraph (b mentions thirteen per cent (13%) it should be read seven per cent (7%).

For the purposes of the third article without an aggregate number following article 15 of the Vocabulary Tax Act, a text ordered in 1997 and its amendments, the transitional rules provided for in the preceding paragraph shall not be applicable.

(Note Infoleg: by art. 48 of the Act No. 27.541 B.O. 23/12/2019 states: "Subscribe to the fiscal exercises that begin from 1 January 2021 inclusive, the provisions of the article 86 (d) and (e) and settle for the period of the suspension ordered in this article, that the liquota provided for in Article 73 (a) and (b) of the Law of Tax on Gains, ordained in 2019, shall be thirty percent (30%) and that the one provided for in the second paragraph of subparagraph (b) of that Article and in Article 97 both of the same Law, shall be seven percent (7%). )

(e) The liquota provided for in the first paragraph of the third article added following article 90 of the Vocabulary Tax Act, a text ordered in 1997 and its amendments, will be applicable for the fiscal years beginning on 1 January 2020, including. For fiscal years 2018 and 2019, when the paragraph mentions thirteen percent (13%) it must be read seven percent (7%).

(f) For the determination of the gross gain referred to in the fourth paragraph of the fourth article added following article 90 of the Law on the Tax on Livestock, which was ordained in 1997 and its modifications, in the case of values covered in subparagraphs a and b of the first paragraph of that article, whose earnings for disposal had been exempted or not taxed prior to the validity of this law, the cost to be paid computing,

(g) In the case of certificates of participation of financial trusts and any other right on trusts and similar contracts and shares of condominium of common funds of investment referred to in the second paragraph of Article 1 of Law 24.083 and its modifications, covered in paragraph c of the first paragraph of the fourth article added following Article 90 of the Law on Taxation, text ordered in 1997 and its modifications, the provisions therein shall be taxed

(h) In the event that there are changes in the criterion regarding the imputation of incomes included in the new article 133 of the Law on the Tax on Livestock, ordained in 1997 and its modifications, the modifications introduced will begin to govern with respect to the profits generated in the exercises initiated from 1 January 2018. For such purposes and to be appropriate, it shall be considered, without admitting evidence to the contrary, that the dividends or profits made available correspond, first, to the accumulated profits or profits of greater age.




ARTICLE 87. Replace article 1 of the Law on Attached Value Tax, section 1997 and its amendments, with the following:

“Article 1 A tax that will be applied on:

(a) The sales of movable property located or placed in the territory of the country by the individuals referred to in article 4 (a), (b), (d), (e) and (f) with the provisions set out in the third paragraph of that article.

(b) The works, locations and services included in article 3, carried out in the territory of the Nation. In the case of international telecommunications, they will be understood in the country to the extent that their retribution is attributable to the company located therein.

In the cases provided for in article 3 (e), benefits in the country whose actual use or exploitation is carried out abroad are not considered to be realized in the territory of the Nation, which shall have the treatment provided for in article 43.

(c) Final imports of movable things.

(d) Benefits under article 3 (e), carried out abroad for the effective use or exploitation of which is carried out in the country, where the borrowers are subject to the taxation of other taxable acts and review the quality of inscribed persons.

(e) The digital services provided by a resident or domiciled person abroad whose actual use or exploitation is carried out in the country, while the borrower is not covered by the provisions set out in the preceding subparagraph.

The digital services provided by a resident or domiciled person abroad shall be understood, in all cases, to be carried out abroad. With regard to the second paragraph of subparagraph (b) and subparagraphs (d) and (e), it is considered that there is effective use or exploitation in the jurisdiction in which the immediate use or first act of disposition of the service by the borrower is verified, even if, where appropriate, the latter is intended for consumption.

However, in the case of digital services covered by subparagraph (d), it is presumed — unless otherwise evident — that actual use or exploitation is carried out in the jurisdiction where the following budgets are verified:

1. If these are services received through the use of mobile phones: in the country identified by the mobile phone code of the sim card.

2. These are services received through other devices: in the country of the IP address of the electronic devices of the service receiver. It is considered as IP address to the unique numerical identifier formed by binary values assigned to an electronic device.

With regard to subparagraph (e), it shall be presumed, without proof, that there is effective use or exploitation in the Argentine Republic where it is found:

1. The IP address, of the device used by the client or country code of sim card, as specified in the previous paragraph; or

2. The customer's billing address; or

3. The bank account used for payment, the customer's invoice address available to the bank or financial entity issuing the credit or debit card with which the payment is made. ”

ARTICLE 88.- Incorporate as paragraph 21 (m) of Article 3 (e) of the Law on Attached Value Tax, No. 1997 and its amendments, the following:

“m) Digital services. Digital services are considered, regardless of the device used for download, display or use, those carried out through the Internet network or any adaptation or application of the protocols, platforms or technology used by the Internet or another network through which equivalent services are provided that, by their nature, are basically automated and require minimal human intervention, including:

1. The provision and hosting of computer sites and web pages, as well as any other service consisting of offering or facilitating the presence of companies or individuals in an electronic network.

2. The provision of digitalized products in general, including, among others, software, modifications and updates, as well as access and/or download of digital books, designs, components, and similar patterns, reports, financial analysis or data and market guides.

3. Remote, automated, program and equipment maintenance.

4. Remote systems management and online technical support.

5. Web services, including data storage with remote or online access, memory services and online advertising.

6. Software services, including, among others, software services provided on the Internet (“software as a service” or “SaaS”) through cloud-based downloads.

7. Access and/or download to images, text, information, video, music, games — including gambling. This section includes, among other services, the download of movies and other audio-visual content to devices connected to the Internet, the online download of games — including those with multiple players remotely connected — the broadcasting of music, movies, betting or any digital content — even though it is done through streaming technology, without the need to download to a storage device — the obtaining of jingles, mobile tones and music, the display of online traffic news,

8. The provision of databases and any service generated automatically from a computer, via the Internet or an electronic network, in response to a specific data introduction made by the client.

9. Online club services or dating websites.

10. The service provided by blogs, magazines or online newspapers.

11. Provision of Internet services.

12. Distance or test or exercise teaching, performed or corrected automatically.

13. The concession, to Onerous Title, of the right to market a good or service on an Internet site that works as an online market, including online auction services.

14. The manipulation and calculation of data through the Internet or other electronic networks. ”

ARTICLE 89.- Incorporate as Article 4 (i) of the Law on Tax on Attached Value, No. 1997 and its amendments, the following:

“(i) are borrowers in the cases provided for in article 1 (e). ”

ARTICLE 90.- Incorporate as Article 5 (i) of the Law on Tax on Attached Value, No. 1997 and its amendments, the following:

“i) In the case of the digital services provided for in article 1 (e), at the time of the termination of the benefit or at the end of the full or partial payment of the price by the borrower, whichever is the case, it must be entered in accordance with the provisions of the article without an aggregate number following article 27 of this Act. ”

ARTICLE 91. Incorporate as Section 7 (h) 29 of the Value Added Tax Act, No. 1997 and its amendments, the following:

“29. Access and/or download of digital books. ”

ARTICLE 92. Incorporate as the first article without a number following article 24 of the Added Value Tax Act, t.o. 1997 and its amendments, the following:

"Fuck... Tax credits originating in the purchase, construction, manufacture, processing or final import of goods of use, except for cars, which, after six (6) consecutive fiscal periods, counted from the one in which their computation resulted, shall constitute the balance in favour of those responsible, referred to in the first paragraph of Article 24, shall be returned to them in accordance with the provisions set forth below, in the form, timelines and conditions that have such effect.

The return may also be accessed in the terms provided for in this article, with respect to the tax that had been invoiced to applicants originated in the above-mentioned operations, to the extent that the goods are used for exports, activities, operations and/or benefits that receive equal treatment. In such cases, the period specified in the preceding paragraph shall be counted from the fiscal period in which investments have been made.

The regime established in this article shall not apply when, at the time of the request for return, the assets of the taxpayers do not integrate the assets of the taxpayers, except when it has taken a fortuitous case or force majeure, such as, in cases of fires, storms or other accidents or sinisters, properly tested.

The goods of use covered by this regime are those that bear the quality of goods susceptible to amortization for the tax on profits.

Where such assets are acquired by leasing, tax credits for the canons and. to the purchase option, they may only be computed for the purposes of the return provided for in this regime, after six (6) fiscal periods counted from the one in which the above option has been exercised, except in those contracts which, according to the current regulations, are assimilated to transactions of sale for the determination of the tax on profits, in which case the term shall be computed in the manner specified in the first paragraph of this article. In the latter case, if the exercise of the purchase option is not verified, the amounts obtained in return shall be refunded in the form and time provided by the regulation.

For the purpose of this article, the value-added tax for the purchase, construction, manufacture, processing and/or final import of goods shall be charged against tax debits after the other tax credits related to the encumbered activity have been computed.

Without prejudice to the subsequent verification, control and determination actions that may be carried out by the Federal Public Income Administration, the return that is regulated in this article will have for the responsible definitive character to the extent and, as long as the sums returned are applied to:

(i) In respect of transactions taxed by the domestic market tax, amounts actually entered resulting from differences between debits and other tax credits generated as a passive subject of the levy, and

(ii) In respect of the exports, activities, operations and/or benefits that receive equal treatment to them, the amounts that would have been entitled to recover under article 43 for the goods that motivated the return regulated in this article, if not requested.

If 60 (60) fiscal periods had elapsed from the immediate next to that of the return, the amounts received would not have had the application mentioned above, the responsible must return the surplus not applied in the form and time limits provided by the regulation, with more interest. In the same way, if, prior to the deadline, the final cessation of business activities, dissolution or reorganization will be carried out — the latter, provided that it is not in the terms of article 77 of the Vocabulary Tax Act, a text ordered in 1997 and its amendments.

In the cases covered by the preceding paragraph, the failure to comply with the obligation to return shall be terminated by an act established by the Federal Public Income Administration and shall not correspond, in respect of the subjects covered, to the procedure established by article 16 of the law 11.683 (t. 1998) and its modifications, but to the determination of the debt-to be executed with the simple intimation of payment of the tax and its other Federal accessories.

The Federal Public Income Administration may require special books or records that it deems relevant to the implementation of the procedure set out in the preceding paragraphs.

The refund provided for in this article may not be made when the tax credits or the billed tax that motivated it have been the subject of differential treatments provided for in this law or other rules, without the application of the application to another provision that consecrates such treatment for such concepts when the refund here is requested.

Failure to comply with its obligations under this regime shall result, without prejudice to the provisions of law 11.683, which was ordained in 1998 and its amendments, in the application of a fine of up to 100 per cent (10 per cent) of the amounts obtained in return that have not been applied by the procedure regulated in this article.

The treatment provided by the present regime may not be accommodated in any of the following situations:

(a) Declared in a state of bankruptcy, in respect of which the continuity of exploitation has not been provided, in accordance with the current regulations.

(b) Complaints or filed by the then Directorate General Impositiva, under the Treasury Secretariat of the then Ministry of Economy and Public Works and Services, or the Federal Public Income Administration on the basis of laws 23,771 and its amendments or 24,769, as appropriate, in respect of which the corresponding tax requirement for lifting to trial has been formulated prior to the request for return.

(c) Pronunciated formally, or criminally charged for ordinary offences that have connection with the breach of their tax obligations or that of third parties, in which respect the corresponding tax requirement for lifting to trial has been formulated prior to the application for return.

(d) Legal persons, including cooperatives, where appropriate, their partners, administrators, directors, trustees, members of the monitoring council, advisers or those holding equivalent positions, have been formally denounced or criminally charged for common crimes that have connection with non-compliance with their tax obligations or that of third parties, in respect of which the corresponding tax requirement for lifting to trial has been formulated prior to the application for return.

The occurrence of any of the circumstances mentioned in the preceding paragraph, which occurred after the request for return, would result in its rejection. When they occur after the return provided for in this article has been effected, it will produce the total expiry of the agreed treatment. ”

ARTICLE 93. Incorporate as a second article without a number following article 24 of the Added Value Tax Act, no. 1997 and its amendments, the following:

"Fuck... Subjects who develop activities that qualify as public services whose fee is reduced by the granting of grants, tariff compensation and/or funds for economic assistance, made by the National State directly or through trusts or funds constituted for that purpose, shall have the right to treatment provided for in article 43 of this Act, in respect of the accumulated balance referred to in article 24, the following are provided under the conditions set out in the following paragraphs.

The treatment established in the preceding paragraph shall be appropriate provided that the corresponding balance is originated in the tax credits that are made by the purchase, manufacture, processing, or definitive importation of goods, except automobiles, and by the locations of works and/or services, including the benefits referred to in article 1 (d) and the article without number incorporated after article 4 of the Act, which have been effectively refined by operations.a

The treatment shall be applied to the limit arising from the detracting from the concession balance originating in the said operations, the balance in favour that would have been determined if the amount received in respect of subsidies, tariff compensation and/or funds for economic assistance had been reached by the corresponding fee.

In the event that accreditation against other taxes is granted, it cannot be carried out against obligations arising from the substitute or solidarity liability for third-party debts, or from the performance of the beneficiary as a retention or perception agent. Nor will such tax credits be applicable solely for the financing of funds with specific impact or social security resources.

The treatment provided for in the first paragraph of this article may not be granted when the aforementioned tax credits have been the subject of differential treatments provided for in this law or in other rules, without the application of the application to another provision that consecrates such treatment for such concepts when the one here is requested.

Neither can those in some of the situations detailed in the last paragraph of the preceding article be accessed, and the last paragraph of the same article also applies.

This regime will operate with a maximum annual limit — which amount will be determined in accordance with the general conditions prevailing in budgetary income — and an allocation mechanism that will establish the regulation. ”

ARTICLE 94. Replace the article without an aggregate number following article 26 of the Value Added Tax Act, t.o. 1997 and its amendments, with the following:

“Article 1 (d) and (e), in the case of the benefits referred to in Article 1(d) and (e), the liquota shall be applied on the net price of the operation resulting from the invoice or equivalent document extended by the foreign lender, and the provisions provided for in the first paragraph of Article 10. ”

ARTICLE 95. Incorporate as an article without a number following article 27 of the Added Value Tax Act, no. 1997 and its amendments, the following:

“Article 1 (e) tax shall be entered by the borrower. To mediate an intermediary involved in the payment, the latter shall assume the character of a perception agent.

The tax must be settled and paid in the form, time and conditions established by the Federal Public Income Administration.”

Article 96.- Replace section 28, paragraph 1 (a), of the Value Added Tax Act, section 1997 and its amendments, with the following:

“1: Live animals of the avian and cunculous species and cattle, sheep, pigs, cloaks and goats, including farm capitalization agreements where appropriate to liquidate the tax. ”

ARTICLE 97. What is set out in this Title will have effects on the imponible facts that are perfected from the first day of the second month following the entry into force of this law.

The provisions of articles 92 and 93 shall be applicable in respect of the accumulated balance that originates the amounts whose right to compute, in accordance with the conditions established therein, shall be generated from the first day of the month following the entry into force of this law.


ARTICLE 98. Replace article 1 of the Internal Revenue Act, which is replaced by Act No. 24,674 and its amendments, with the following:

“Article 1 Internal taxes on tobacco; alcoholic beverages; beers; alcoholic beverages; alcoholic beverages, syrups, extracts and concentrates; insurance; cell phone and satellite services; champagnes; sunken objects; and motor vehicles, recreational boats or sports and aircraft, to be applied in accordance with the provisions of this law. ”

ARTICLE 99. Add following the fourth paragraph of Article 2 of the Internal Revenue Act, which is replaced by Law 24,674 and its amendments, the following:

“As a result of the insurance premium tax, the insurance company’s perception of insurance premiums is considered to be expendium. ”

ARTICLE 100. Please add to the last paragraph of Article 2 of the Internal Revenue Act, which is replaced by Law 24,674 and its amendments, the following:

“To detect goods reached by Chapter I of Title II in the situation described in the preceding paragraph shall, in turn, proceed to their interdiction, for which law 11683, ordained text in 1998 and its amendments, shall apply, as appropriate. Accreditation of the tax payment will enable the release of interdicted goods.

In the case of items encumbered according to the price of sale to the consumer, it shall be considered as such the fixed and informed by the passive subjects of the tax in the form, requirements and conditions determined by the Federal Public Income Administration.

Intermediates between such passive subjects and end-users will not be able to increase this price, and the current price lists should be displayed in a visible way.

Failure to comply with the provisions of the preceding paragraph will make the intermediary of the sanctions provided for in Act No. 11,683, a text ordered in 1998 and its amendments, including the closing penalty under Article 40 of the said legal text. ”

ARTICLE 101. Please add to the last paragraph of Article 3 of the Internal Revenue Act, which is replaced by Law 24,674 and its amendments, the following:

“The Ministry of Finance’s Ministry of Finance may require the Federal Public Income Administration to establish the obligation to incorporate electronic systems for measuring and controlling production at all stages of the production process in manufacturing companies.

In the plants where there is a lack of use of the established measuring or control devices or that irregularities are detected in its operation that result in the total or partial deterrent of the measurement, the agency may provide for the penalties provided for in Act No. 11.683, a text ordered in 1998 and its amendments, including the closing penalty in the terms of Article 40 of the said legal text. ”

ARTICLE 102. Incorporate as a second paragraph of the article without an aggregate number following article 14 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, the following:

“In no case can the increase established under that faculty exceed a rate of seventy-five percent (75%) on the corresponding taxable basis. ”

ARTICLE 103. Replace article 15 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

"art. 15. Cigarettes, both national and imported, will tax on the price of sale to the consumer, including taxes, except the value added tax, a tax of seventy (70%).

Notwithstanding the provisions of the preceding paragraph, the corresponding tax may not be less than twenty-eight pesos ($ 28) for each pack of twenty (20) units.

In the case of containers containing a quantity other than twenty (20) units of cigarettes, the minimum tax mentioned in the preceding paragraph should be provided to the amount of units containing the cigarette package for which the tax is determined.

The amount set out in the second paragraph of this article will be updated quarterly, by calendar quarter, on the basis of the changes in the Consumer Price Index (IPC), which will be provided by the National Statistical and Census Institute, considering the cumulative variations of that index since January 2018, inclusive.

Without prejudice to this, the National Executive Power may, under the conditions specified in the article without an aggregate number following Article 14, increase by up to twenty-five per cent (25%) or decrease by up to ten per cent (10%) the aforementioned minimum amount.

Cigarettes of domestic or foreign production must be sold in packages or containers under the conditions and forms that the national executive branch rules. ”

ARTICLE 104. Replace article 16 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 16. The rate of 20 per cent (20%) will be paid for the exemption of cigars and cigars on the respective tax base.

Notwithstanding the provisions of the preceding paragraph, the corresponding tax may not be less than ten pesos ($ 10) per cigarette or twenty pesos ($ 20) for each package or container of twenty (20) units in the case of cigars.

In the case of packets or packs of cigars containing a quantity other than twenty (20) units, the minimum tax mentioned above shall be provided to the amount of units containing the container of cigars for which the tax is determined.

The amounts set out in the second paragraph of this article shall be updated in accordance with the fourth paragraph of article 15, and the fifth paragraph of the same article applies.

The rate of seventy (70 per cent) will be paid on the basis of the corresponding taxable basis for the sale of rabilles, trumpets and other tobacco manufactures not expressly provided for in this Chapter. ”

ARTICLE 105. Replace article 17 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 17. The products referred to in article 16 shall, in each unit of sale, carry the corresponding fiscal instrument of control, under the conditions provided for in article 3.

An explosive unit means both the encumbered product, individually considered, as the containers containing two (2) or more of these products.

The Federal Public Income Administration may determine the number of encumbered units containing such containers according to the characteristics of these.

The existence of containers without a tax instrument or with a violated tax instrument will presume right — without admitting proof to the contrary — that the entire content corresponding to the capacity of the container has not taxed the tax, being its holders responsible for the tax. ”

ARTICLE 106. Replace article 18 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 18. By the exposure of tobaccos to be consumed in sheet, depalillados, picados, in strands, pulverized (rape), in rope, in tablets and after, the manufacturer, importer and/or fractionator will pay twenty-five per cent (25%) on the corresponding taxable basis.

Notwithstanding the provisions of the preceding paragraph, the corresponding tax may not be less than forty pesos ($ 40) per 50 grams or equivalent proportion. This amount shall be updated in accordance with the provisions of the fourth paragraph of article 15, which is also applicable in the fifth paragraph of the same article. Tobacco developers or fractionators who use in their activities products encumbered by this article may be computed as payment on account of the tax to be entered, the amount corresponding to the tax paid or to be paid for such products on the basis of their sale, in the manner established by the regulations. ”

ARTICLE 107. Incorporate as articles without number following article 20 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, the following:

"Fuck... The transport of depalillated tobacco, conditioned, chopped, in yarns or reconstituted or powder for the reconstituted processing, not covered by article 18, outside the properly authorized establishments and premises, regardless of their destination, without the corresponding documentary support of transfer or with transfer documentation with irregularities, will be sanctioned with a fine equivalent to the amount arising from the application of the third paragraph,

In turn, the interdiction of the goods shall be carried out, and their release shall be granted with the accreditation of the payment of the fine.

Irregularities in the supporting documentation of the transfer shall be deemed to exist when any of the following assumptions are made:

(a) The transfer documentation is apocrypha.

(b) There are differences between the quantities of the product transported and those contained in the transfer documentation, the provisions of this article on the differences detected are applicable in this case.

(c) Existing differences in the type of goods detected and those contained in the transfer documentation, the provisions of this article on the units where such differences are verified are applicable.

For the purposes of the sanctions laid down in this article, the provisions of Act No. 11,683, ordained in 1998 and its amendments, shall be applied to the sender of tobacco. If the origin of tobacco is unknown, the addressee (acquirant: trader, manufacturing, importer), tobacco holder, or transport companies, shall be held liable in that order.

The same provisions will apply when the goods transported under the conditions described are those covered by articles 15, 16 and 18. In these cases, the amount of the fine referred to in the first paragraph shall be equivalent to that of the tax arising from the application of the provisions of the said articles, as appropriate, considering the time of the detection of the situation described.”

ARTICLE... The existence of depalillated, conditioned, chopped, in strands or reconstituted or dust for the reconstituted elaboration, not covered by article 18, regardless of its destination, without the corresponding documentary backing or documentation with irregularities, will be sanctioned with a fine equivalent to the amount that arises from the application of what, provided in the second, third and fourth paragraph of article 15, in proportion to the number of cigarettes that result, 80

In turn, the interdiction of the goods shall be carried out, and their release shall be granted with the accreditation of the payment of the fine.

Irregularities in supporting documentation shall be deemed to exist when one of the following assumptions is made:

(a) Documentation is apocrypha.

(b) There are differences between the quantities of the product in existence and those contained in the supporting documentation, and in this case the provisions of this article on the differences detected are applicable.

(c) Existing differences in the type, of the goods detected and those contained in the supporting documentation, the provisions of this article on the units in which such differences are verified are applicable.

For the purposes of the sanctions laid down in this article, the provisions of Act No. 11,683, ordained text in 1998 and its amendments, are responsible for holding tobacco stocks. ”

ARTICLE 108. Please enter the following article without an aggregate number following article 21 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, as follows:

"Fuck... The imports of the goods listed below shall be authorized exclusively to the subjects who are registered with the Federal Public Income Administration in the tax of this law and who have declared to that agency the activity covered by the code 120091 "Classes of cigarettes" and/or the one included in the code 120099 "Elaboration of tobacco products NCP" of the "Clasificador de actividades Económicas" (Clasificador of Public Activities)


Such imports shall also be authorized in cases where, even without verifying the requirements set out in the preceding paragraph, the Federal Public Income Administration deems it appropriate, in accordance with the evidence provided by the person responsible for the fate of the goods and under the procedure established by the tax agency. ”

ARTICLE 109. Replace article 23 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 23. All beverages, whether or not direct products of distillation that have 10° GL or more of alcohol in volume, excluding the wines, shall be classified as alcoholic beverages for the purposes of this Title and shall pay for their sale an internal tax in accordance with the following rates to be applied on the respective taxable bases, in accordance with the classes and graduations indicated below:

(a) Whiskey: twenty-six per cent (26%)

(b) Cognac, brandy, gin, pisco, tequila, gin, vodka or rum: twenty-six per cent (26%)

(c) Depending on their graduation, excluding products included in (a) and (b):

(i) 1st class, from 10° to 29° and fraction: twenty percent (20%)

(ii) 2nd class, 30° and more: 26 % (26%).

Manufacturers and distributors of the beverages referred to in the preceding subparagraphs used in their activities encumbered by products encumbered by this article may be computed as payment to the tax account which must enter the amount of the tax paid or which should be paid for such products on the basis of their sale, in the manner established by the regulation. ”

ARTICLE 110. Incorporate as the last paragraph of article 26 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, as follows:

“The drinks with caffeine and taurine, supplemented or not, defined in articles 1388 and 1388 bis of the Argentine Food Code will tax at a rate of ten percent (10%). ”

ARTICLE 111. Replace article 25 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 25. For the sale of beers, the rate of fourteen per cent (14%) will be paid on the corresponding tax base. In the case of handmade beers produced by enterprises that fit in the category of Micro, Small and Medium-sized Enterprises, according to the terms of Article 1 of Law 25.300 and its complementary standards, the applicable rate will be 8 percent (8%). Beers that have up to one eat two degrees of alcohol in volume (1.2° GL) are exempt from this tax.”

ARTICLE 112. Replace the name of Chapter V of Title II of the Internal Revenue Act, which is replaced by Act No. 24,674 and its amendments, with the following:


ARTICLE 113. Replace article 27 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 27.- Insurance entities legally established or constituted in the country will pay a one-per- thousand-one tax on the insurance premiums they contract, except in the case of work accident insurance that will pay two with five percent (2.5%).

Insurances on persons, except those of life (individual or collective) and those of personal accidents, and property, movable, immovable or semi-moving property in or destined for the Republic, made by insurers living outside the country, will pay the tax of twenty-three percent (23%) on general risk premiums.

Where insurance is contracted directly abroad, the rate set out in the preceding paragraph shall be paid without prejudice to the penalties that may be appropriate.

When, in accordance with the existing legal provisions, only forty per cent (40 per cent) of the total premium will be encumbered abroad for single export policy insurance. ”

ARTICLE 114. Replace article 28 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 28. Foreign companies and any public or private entity — which does not enjoy special exemption — are responsible for the payment of the tax — that conclude insurance contracts, even if they refer to goods that are not in the country.

In cases of premiums to foreign companies that do not have branches authorized to operate in the Argentine Republic, the person responsible for the tax will be the insured. ”

ARTICLE 115. Replace article 29 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 29.- Each insurance policy of the second paragraph of Article 27 shall pay the tax on the dates on which, according to the contract, the insurance company must pay its premiums; and to that end, a textual copy of the contract shall be submitted to the Federal Public Income Administration with an indication of the beneficiary ' s home, who shall immediately communicate it whenever it changes.

In all cases, the tax must be settled in accordance with the rules established by the Federal Public Income Administration for the presentation of the affidavits. In the agreed foreign currency transactions the tax will be liquidated according to the exchange of the Banco de la Nación Argentina, a seller type, at the end of the day of the perception of insurance premiums by the insurance company. ”

ARTICLE 116. Incorporate as an article without a number following article 29 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, the following:

"Fuck... Agricultural insurance, life insurance (individual or collective), personal accident insurance and collectives covering expenses of placement, surgery or maternity are exempt from the tax set out in article 27.

The exemption for individual or collective life insurance includes only those who cover risk of death and survival.

In the case of insurance that cover death risk, they will have the treatment provided for them, even if they include additional clauses that cover the risk of total and permanent disability, whether by accident or illness, accidental death or dismemberment, or serious illnesses.

It is considered agricultural insurance and therefore exempt from tax, which guarantees compensation for the damages that agricultural plantations may suffer on foot, that is, when their fruits have not yet been cut from plants. ”

ARTICLE 117. Incorporate as an article without a number following the article without an aggregate number following article 29 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, the following:

"Fuck... Policy cancellations will only be recognized for the purpose of returning the paid tax on the corresponding premiums, when the company proves clearly and fruitfully that the total or partial income of the premium has not been effective.

Where an entity commits any serious infringement or defraud or repeatedly violates the applicable provisions, the Federal Public Income Administration shall notify the National Insurance Superintendency for the appropriate purposes. ”

ARTICLE 118. Replace article 30 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, with the following:

“Article 30.- A 5 percent (5%) tax on the amount billed for the provision of cell phone and satellite service to the user. ”

ARTICLE 119.-Substitute article 38 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, for the following:

“Article 38. The following goods are reached by the provisions of this Chapter:

(a) Land-based motor vehicles designed for the transport of people, excluding buses, collectives, trolleybuses, coaches, ambulance cars and mobile cars;

(b) Land-based motor vehicles prepared for camping (camping);

(c) Motorcycles and motor-powered speed;

(d) The motor chassis and engines of vehicles achieved by the preceding paragraphs;

(e) Boats designed for recreation or sports and outboard motors;

(f) Aircraft, airplanes, jets, planners and helicopters designed for recreation or sports. ”

ARTICLE 120.-Substitute article 39 of the Internal Revenue Act, a text replaced by law 24,674 and its amendments, for the following:

“Article 39. Goods covered by Article 38 shall tax the tax resulting from the application of the rate of twenty per cent (20%) on the corresponding taxable basis.

Those operations whose selling price, without considering taxes, including optional ones, shall be equal to or less than nine hundred thousand pesos ($ 900,000) shall be exempt from the levy for the goods covered by article 38 (a), (b) and (d).

For the goods covered by article 38 (c) and (e) the exemption shall be subject to the same or less than one hundred and forty thousand pesos ($ 140,000) for subparagraph (c) and eight hundred thousand pesos ($ 800,000) for subparagraph (e).

The amounts set out in the above two paragraphs will be updated annually, per calendar year, on the basis of the changes in the Consumer Price Index (IPC), which will be provided by the National Statistical and Census Institute, considering the cumulative variations in that index since January 2018, inclusive. ”

ARTICLE 121. Replace article 2 of Act 24,674 and its amendments, with the following:

“Article 2°.- The substitution provided for in Article 1 shall have no effect on the domestic tax on the products covered by the Schedule to Article 70 of the Internal Revenue Act, which is ordered in 1979 and its amendments, which shall continue to be governed by the provisions of the same Act and its regulatory and complementary regulations. ”

ARTICLE 122. Replace article 70 of the Internal Revenue Act, which was ordered in 1979 and its amendments, with the following:

“Article 70.- They are reached with the rate of ten comma five percent (10.5%) the goods that are classified in the tariff positions of the Common Nomenclature of Mercosur that are indicated in the grid annexed to this article, with the observations that are formulated in each case.

When the said goods are manufactured by companies that benefit the law regime 19,640, provided that they credit origin in the Special Customs Area created by this last law, the liquota will be zero percent (0%).

Manufacturers of the products included in the tariff positions referred to in the first paragraph of this article, which use in their activities covered by the tax products also encumbered by this rule, may, as a payment on the tax account to be entered, the amount corresponding to the tax paid or due for those products on the basis of their previous shipment, in the manner established by the regulation.

The domestic tax referred to in this article shall be governed until 31 December 2023. ”

ARTICLE 123. Apply as an annex to article 70 of the Internal Revenue Act, which was ordained in 1979 and its amendments, the following:



ARTICLE 124. Replace in the first paragraph of Article 1 of Law 24,625 and its modifications, the account of twenty-one per cent (21%) by the account of seven per cent (7%).


ARTICLE 125. Replace article 25 bis of Act 19,800 and its amendments, with the following:

“Article 25 BIS.- Please note that the taxable basis for the application of the liquids defined in articles 23, 24 and 25 of this law is the price of sale to the public by discounting the Added Value Tax and the Additional Emergency Tax on the final sale price of each pack of cigarettes, created by law 24,625 and its modifications. For the determination of the sale price to the public, the provisions of the last three paragraphs of Article 2 of Title I of the Internal Tax Law, a text replaced by Law 24,674 and its amendments.”


ARTICLE 126. Default of the second paragraph of Article 9 of Law 25.239.

ARTICLE 127. Replace article 39 (a) of Law 26.573 with the following:

“(a) The national executive branch will include in each draft National Administration Budget Law the annual amount to be transferred to the National High Sports Performance Entity (ENARD), which for the year 2018 will be nine hundred million pesos ($900,000.000). For subsequent years, this amount will be increased by the annual rate of growth of the primary expenditures of the National Administration included in each draft Budget Law.

The annual assigned amount will be transferred monthly — automatically — to the ENARD in equal and consecutive quotas.

ARTICLE 128. For the goods covered in the grid annexed to article 70 of the Internal Revenue Act, which was ordained in 1979 and its amendments, which were not achieved by the provisions set out in the second paragraph of the said article, the following rates shall be applied temporarily:

(a) Ten with fifty per cent (10.50 per cent), for the impossible facts that are perfected from the first day of the third month immediately following the entry into force of this law and until 31 December of the same year, both dates inclusive.

(b) Nine per cent (9 per cent), for the impossible facts to be perfected during the first immediate calendar year following the end of the period specified in the preceding paragraph.

(c) Seven per cent (7 per cent), for the impossible facts to be perfected from the second year following the end of the period specified in subparagraph (a) above.

(d) (Section repealed by art. 111) Act No. 27,591 B.O. 14/12/2020, for the imponible facts to be perfected from 1 January 2021. )

(e) (Section repealed by art. 111) Act No. 27,591 B.O. 14/12/2020, for the imponible facts to be perfected from 1 January 2021. )

(f) (Section repealed by art. 111) Act No. 27,591 B.O. 14/12/2020, for the imponible facts to be perfected from 1 January 2021. )

The other modifications introduced by this Title shall have effect on the imponible facts that are perfected from the first day of the third month immediately following the entry into force of this law, including.


ARTICLE 129. Replace the name of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“TITL III

_ ”

ARTICLE 130. Replace in the section of Article 7 of Law 23.966, a text ordered in 1998 and its modifications, the expression “natural gas” by “carbon dioxide”

ARTICLE 131. Replace Article 2 of Chapter I of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“Article 2.° - Imponible fact is perfected:

(a) With the delivery of the product, issuance of the invoice or equivalent act, whichever is the previous.

(b) In the case of products consumed by the taxpayers themselves, with the withdrawal of fuels for consumption.

(c) In the case of those responsible referred to in the last paragraph of Article 3 of this Chapter, at the time of verification of the possession of products.

In the case of imported products, those who introduce them to the country, whether or not they are responsible for this tax, must enter a tax payment with the office, which will be liquidated and entered together with the customs duties and the added value tax, by means of a perception in the source to be practiced by the Federal Public Income Administration. The applicable fixed amount of unit tax will be the current one at the time.

At the time the importer resells the imported product, he must tax the corresponding tax, computing the tax entered at the time of the import as a payment.

It also constitutes an autonomous taxable fact any inventory difference that the Federal Public Income Administration determines as long as the cause other than the alleged imposition that has produced it is not justified. ”

ARTICLE 132. Replace Article 3 of Chapter I of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“Article 3°.- They are passive tax subjects:

(a) Those who make the final import.

(b) Companies that refine, produce, produce, manufacture, manufacture and/or obtain liquid fuels and/or other hydrocarbon derivatives in all their forms, directly or through third parties.

Carriers, depositaries, holders or holders of encumbered products that do not have the documentation that such products have taxed the tax of this Chapter or are covered by the exemptions of Article 7°, shall be liable for the tax on such products without prejudice to the penalties that are legally applicable to them and the responsibility of other subjects involved in the transgression. ”

ARTICLE 133. Replace Article 4 of Chapter I of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“ARTICULO 4°.- The tax referred to in Article 1 shall be calculated by applying to the encumbered products the fixed amounts in pesos per unit of measure indicated below:


The fixed amounts set out in this article will be updated by calendar quarter, based on changes in the Consumer Price Index (IPC), which will be provided by the National Statistical and Census Institute, considering the accumulated variations of that index since January 2018, including.

They shall also be encumbered with the amount applied to the naphthas of more than ninety-two (92) RON, the products composed of a mixture of hydrocarbons, to the extent that they qualify as naphthas in accordance with the technical specifications of the regulatory decree, even when used at an intermediate stage of elaboration, have a non-fuel destination or are incorporated into non-encumbered products, except when applicable in paragraph 7 (c).

Please enable the national executive branch to implement differentiated fixed amounts for fuels under subparagraphs (a), (b), and (g), when encumbered products are intended for consumption in border areas, to correct asymmetries originating in exchange rate variations. Such differentiated amounts shall be applied on the volumes available for the respective border area by the national executive branch.

The national executive branch shall determine, for the purposes of this law, the technical characteristics of the encumbered products cannot give retroactive effect to such characterization.

The national executive branch is empowered to incorporate into the levy products that are susceptible to use as liquid fuels by establishing a fixed amount per unit of measure similar to that of the encumbered product that can be replaced.

In the alconaftas the tax will be fully satisfied with the payment of the tax on the nafta component.

In biodiesel and bioethanol fuel the tax will be fully satisfied with the payment of the tax on the component nafta, gas oil and diesel oil or other encumbered component. Biofuels in their pure state are not reached. ”

ARTICLE 134.- Replace Article 7 (b) and (c) of Chapter I of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“(b) In accordance with the provisions of Chapter V of section VI of the Customs Code, they are intended for the ranch of vessels affected by international traffic or transport, international flight aircraft or for the ranch of fishing vessels.

(c) In the case of solvents, aquarters, nafta virgin and natural gas or of pirólysis or other cuts of hydrocarbons or derivatives, which have as their destination the use as the raw material in the chemical and petrochemical processes that determine the national executive power as a taxation of these processes derives a substantial transformation of the matter by modifying their original properties or participating in formulations, in such manner as the pre-acquired products. The expected exemption will be appropriate as long as the beneficiary companies credit the industrial processes used, the installed capacity, the specifications of the raw materials used and the other conditions established by the application authority to unequivocally verify compliance with the declared chemical, petrochemical or industrial destination, as well as the scope of the exemption available.

ARTICLE 135. Replace Article 7 (d) of Chapter I of Title III of Law 23.966, ordained in 1998 and its amendments, with the following:

“(d) In the following area of influence of the Argentine Republic, the Province of Neuquén, La Pampa, Río Negro, Chubut, Santa Cruz, Tierra del Fuego, Antártida and Islas del Atlántico Sur, the Patagones Party of the Province of Buenos Aires and the Department of Malargüe of the Province of Mendoza. For products defined in article 4 (g), (h) and (i) that are intended for consumption in this area of influence, a fixed amount of two pesos shall be equal to two hundred forty-six thousandths ($2,246) per litre.

The amount set out in this paragraph will be updated by calendar quarter, based on changes in the Consumer Price Index (IPC), which will be provided by the National Statistical and Census Institute, considering the cumulative variations in that index since January 2018, inclusive. ”

ARTICLE 136. Replace the second paragraph of Article 7 of Chapter I of Title III of Law 23.966, ordained in 1998 and its amendments, with the following:

“Those who dispose or use of fuels, water, solvents, natural gas or pyrolysis, virgin naftas, oil gas, kerosene or the products referred to in the third paragraph of Article 4° for purposes other than those provided for in subparagraphs (a), (b), (c) and (d) above, shall be obliged to pay the tax that would have been due to pay for the corrective transfer, with more. ”

ARTICLE 137. Incorporate as the last paragraph of the article without an aggregate number following Article 7 of Chapter I of Title III of Law 23.966, ordained in 1998 and its modifications, the following:

“Identical provisions shall apply to those products which, under Article 7 (d), have a reduced tax burden. ”

ARTICLE 138. Replace Article 9 of Chapter I of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“The passive subjects referred to in Article 3 may, as a payment of the tax on liquid fuels that should be paid for their encumbered operations, the amount of the tax that would have been paid to them and billed by another passive subject of the tax according to the provisions of this Chapter. ”

ARTICLE 139. Replace Chapter II of Title III of Law 23.966, ordained in 1998 and its amendments, with the following:

“CAPITLE II - IMPESTO TO CARBON DIOXID

ARTICLE 10. Separate yourself throughout the territory of the Nation, so that in a single stage of its circulation, a carbon dioxide tax on the products detailed in Article 11 of this Law.

The levy mentioned in the preceding paragraph shall also apply to the encumbered products that were consumed by those responsible, except those used in the development of other products subject to this tax, as well as to any inventory difference that the Federal Public Income Administration determines, provided that, in the latter case, the difference cannot be justified on grounds other than the cases of imposition.

ARTICLE 11. The tax established by Article 10 shall be calculated with the fixed amounts in pesos indicated below for each product:


The national executive branch shall determine, for the purposes of this Chapter, the technical characteristics of encumbered products not included in the previous Chapter, not being able to give retroactive effect to such characterization.

The fixed amounts set out in this article will be updated by calendar quarter on the basis of changes in the Consumer Price Index (IPC), which will be provided by the National Statistical and Census Institute, considering the accumulated variations of that index since January 2018, inclusive.

Faccinate the national executive branch to increase by up to twenty-five percent (25%) the tax amounts indicated in this article when advised by environmental and/or energy policies. For the purposes of this article, the provisions of article 4, paragraph 3, of Chapter I, of Title III of this Act shall also be applicable, with the exception provided for in the last part of that paragraph referred to in article 13 (c) without an aggregate number.

ARTICLE 12. – They are passive tax subjects:

(a) Those who make the final import.

(b) Those subject in the terms of Article 3 (b) of Chapter I of this Title III.

(c) Producers and/or mineral coal developers.

The passive subjects referred to in this article may, as a payment of the carbon dioxide tax due for their encumbered operations, the amount of the tax that would have been paid to them and billed by another passive tax subject in accordance with the provisions of this Chapter.

Carriers, depositaries, holders or holders of encumbered products that do not have the documentation that such products have taxed the tax of this Chapter or are included in the exemptions of the article without an aggregate number following Article 13, shall be liable for the tax on such products without prejudice to the penalties that are legally applicable to them and the responsibility of the other subjects involved in the transgression.

ARTICLE 13. The imponible fact is perfected:

(a) With the delivery of the product, issuance of the invoice or equivalent act, whichever is the previous.

(b) With the withdrawal of the product for consumption, in the case of the fuels referred to, consumed by the subject responsible for the payment.

(c) At the time of the verification of the possession of or products, when it comes to those responsible referred to in the last paragraph of the preceding article.

(d) The identification of inventory differences in encumbered products, while the cause other than the alleged imposition of such products is not justified. In the case of imported products, those who introduce them to the country, whether or not they are responsible for this tax, must enter a tax payment with the office, which will be liquidated and entered together with the customs duties and the added value tax, by means of a perception in the source to be practiced by the Federal Public Income Administration. The applicable fixed amount of unit tax will be the current one at the time.

At the time the importer resells the imported product, he must tax the corresponding tax, computing the tax entered at the time of the import as a payment.

ARTICLE ...(I) - Transfers of encumbered products are exempt from taxation when:

(a) Have export as a destination.

(b) In accordance with the provisions of Chapter V of Section VI of the Customs Code, they are intended for the ranch of vessels affected by international traffic or transport, international flight aircraft or for the ranch of fishing vessels.

(c) The products that have as their destination the use as raw material in the chemical and petrochemical processes that taxatively determine the national executive power as a result of a substantial transformation of the raw material by modifying its original properties or participating in formulations, in such a way that it is denaturalized for its use as fuel, including those that have as their destination its use in an industrial process and insofar as these products are acquired in the local market or imported directly by the above The expected exemption will be appropriate as long as the beneficiary companies credit the industrial processes used, the installed capacity, the specifications of the raw materials used and the other conditions established by the application authority to unequivocally verify compliance with the declared chemical, petrochemical or industrial destination, as well as the scope of the exemption available.

(d) In the case of fuel oil, they are used as fuel for the marine transport of cabotage.

In biodiesel and bioethanol fuel the tax will be fully satisfied with the payment of the tax on the component nafta, gas oil and diesel oil or other encumbered component. Biofuels in their pure state are not reached.

When the products obtained by this tax are disposed or used for purposes other than those provided for in the preceding paragraphs, the provisions of the second to fifth paragraphs of Article 7 of Chapter I of Title III of this Law shall apply.

ARTICLE ...(II)-The Sanctionary Regime provided for in Chapter VI of Title III of this Law shall be equally applicable in respect of the products included in Article 11 of this Chapter. ”

ARTICLE 140. Replace Article 14 of Chapter III of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“Article 14. The taxes established by Chapters I and II shall be governed by the provisions of Act No. 11,683, which is ordained in 1998 and its amendments and its application, perception and control shall be carried out by the Federal Public Income Administration, which shall be entitled to dictate the necessary rules for the purposes of the proper administration of taxes, including those relating to:

(a) The permanent or temporary fiscal intervention of the establishments where products obtained by the taxes established by Chapters I and II are produced, commercialized or manipulated, with or without charge for the responsible companies.

(b) Due control and monitoring of the use or application of exempt products based on their destination.

(c) The registration of officials and documentation and registration of their operations.

(d) Physical-chemical analysis of products related to imposition.

(e) Time, form and other requirements for the determination and entry of taxes, and may also establish advances on account.

The fiscal period for the liquidation of the levies shall be monthly and on the basis of affidavits submitted by the responsible, except in the case of import transactions, in respect of the payment of the tax. ”

ARTICLE 141. Replace Article 15 of Chapter III of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

"art. 15. Agricultural producers and individuals who provide land-use, planting and harvesting services will be able to compute the income tax for forty-five per cent (45%) of the liquid fuel tax defined in Chapter I, contained in the oil gas purchases carried out in the respective fiscal period, which are used as fuel in agricultural machinery of their property, under the conditions set out in the following paragraphs.

This deduction may only be computed against the tax attributable to the agricultural exploitation or the provision of the services referred to above, in no case could generate balance in favour of the taxpayer.

The amount to be computed in each fiscal period shall not exceed the amount resulting from the increase in the amount of tax on the fuels in force at the end of the respective period, for the amount of litres discounted as expenditure on the determination of the tax on profits according to the affidavit filed by the immediate fiscal period prior to that in which the computation of the aforementioned payment is applied.

Where in a fiscal period the consumption of the fuel exceeds that of the previous period, the calculation for the difference can only be carried out to the extent that the motives that gave rise to this increase can be proven in a felicious manner, in the opportunity, form and conditions provided by the Federal Public Income Administration.

They will also be able to compute the forty-five per cent (45 per cent) of the liquid fuel tax defined in Chapter I, contained in the gas purchases of the respective fiscal period, producers and subjects providing services in mining activity and in maritime fishing to the limit of the tax paid by those used directly in extractive and fishing operations, in the form and with the requirements and limitations established by the national executive branch.

If the computation permitted in this article could not be carried out or only partially, the tax not used in accordance with the above paragraphs will be computable in the fiscal period following that of origin, not being able to be transferred to subsequent periods. ”

ARTICLE 142. Replace the first article without an aggregate number following Article 15 of Chapter III of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

"Fuck... Subjects providing public passenger transportation and/or land, river or maritime cargo services may be computed as payment of the value-added tax, forty-five per cent (45%) of the tax provided for in Chapter I contained in the gasoil purchases made in the respective fiscal period, which are used as fuel of the units affected to carry out those services, under the conditions established by the regulation. The remainder of the computation provided for in this article may be transferred to the following fiscal periods, until its exhaustion. ”

ARTICLE 143. Replace Article 19 of Chapter IV of Title III of Law 23.966, which was ordained in 1998 and its amendments, with the following:

“Article 19.- The product of the tax set out in Chapter I of this Title and, for the product specified in subparagraphs (a), (b), (c), (d), (e), (f), (h) and (i) of the table in the first paragraph of Article 11, the tax produced in Chapter II shall be distributed as follows:

(a) National treasure: 10.40%

(b) National Housing Fund (FONAVI) Law 21.581: 15.07%

(c) Provinces: 10.40%

(d) Unified social security system, to be used to address national forecasting obligations: 28.69%

(e) Water Infrastructure Trust - Decree 1381/2001: 4.31%

(f) Transport Infrastructure Trust - Decree 976/2001: 28.58%

(g) Public Transport Compensation - Decree 652/2002: 2.55%. ”

ARTICLE 144. Incorporate as Article 23 bis of Chapter IV of Title III of Law 23.966, ordained in 1998 and its amendments, the following:

“Article 23 bis.- The production of the tax established in Chapter II of this Title for the products indicated in subparagraphs (j), (k) and (l) of the table in the first paragraph of Article 11, shall be distributed in accordance with the regime established by Law 23,548. ”

ARTICLE 145. The taxes established in Chapters I and II of Title III of Law 23.966, ordained in 1998 and their amendments, shall be governed until 31 December 2035. ”

ARTICLE 146. Refer to the article without an aggregate number following Article 4 and Article 8, both of Chapter I, and the second article without an aggregate number following Article 15 of Chapter III, all of them of Title III of Law 23.966, ordained text in 1998 and its amendments.

ARTICLE 147. Acts 26.028 and 26.181.

ARTICLE 148. The provisions of this Title shall have effect from the first day of the third month immediately following the entry into force of this law, including.

Without prejudice to this, for the products indicated in subparagraphs (j), (k) and (l) of the table in the first paragraph of Article 11 of Chapter II of Title III of Law 23.966, ordained text in 1998 and its modifications, the application of the tax regulated there will be implemented for the taxable facts that are perfected from 1 January 2019, including.

In the cases provided for in the preceding paragraph, for the impossible facts that are perfected until 31 December 2019, even the extent of the tax shall be 10 per cent (10 per cent) of the fixed amounts referred to in the quoted paragraphs, in force in each month. From that date, this percentage will increase by ten (10) percentage points per calendar year, applying the tax in its entirety for the taxable facts that are perfected from 1 January 2028, including.


ARTICLE 149. Replace Article 2 of the Annex to Law 24,977, its amendments and supplements, with the following:

“Article 2°.- For the purposes of this regime, small contributors are considered:

(1) Human persons who sell furniture, locations, services and/or executions, including primary activity;

(2) Human persons members of labour cooperatives, in the terms and conditions specified in Title VI; and

(3) Continuous indivisive successions of persons belonging to the Simplified System for Small Contributors, until the end of the month when the declaration of heirs is issued, the validity of the testament that verifies the same purpose or is fulfilled one year after the death of the offender, which happens first.

Activities covered by this regime shall not be considered the exercise of the activities of management, administration or conduct of societies.

Concurrently, it must be verified in all cases that:

(a) They would have obtained in the twelve (12) immediate calendar months prior to the date of accession, gross income from activities to be included in the present regime, less or equal to the maximum amount set out in article 8 for category H or, if it were to be sold for furniture, less or equal to the maximum amount provided for in the same article for category K;

(b) Not exceed in the period specified in subparagraph (a), the maximum parameters of the physical quantities and accruals established for categorization for the purposes of payment of the integrated tax to which they are required;

(c) The unitary maximum price of sale, only in cases of sale of movable things, does not exceed the amount of fifteen thousand pesos ($ 15,000);

(d) Have not made imports of movable goods for subsequent marketing and/or services for identical purposes, during the last twelve (12) calendar months;

(e) No more than three (3) simultaneous activities or no more than three (3) operating units. ”

ARTICLE 150. Defer the second paragraph of Article 6 of the annex to Law 24,977, its amendments and supplements.

ARTICLE 151. Replace the second and third paragraphs of Article 8 of the annex to Law 24,977, its amendments and supplements, with the following:

“Insofar as the maximum surface parameters affected by the annual activity and electricity consumption are not exceeded, as well as accrual rentals arranged for category H, annual gross income taxpayers up to the maximum amount of income provided for in category K may remain acced to this regime, provided that such income comes exclusively from the sale of movable goods.

In such a situation, they shall be set at the appropriate level as indicated in the table below, provided that annual gross income does not exceed the amounts established for each case:


ARTICLE 152. Replace article 9 of the annex to Act 24,977, its amendments and supplements, with the following.

“Article 9: At the end of each calendar semester, the small contributor shall calculate the accumulated gross income, the consumed electricity and the rents accrued in the previous twelve (12) immediate months, as well as the area affected to the activity at that time. When such parameters exceed or are lower than the limits of their category, they will be framed in the corresponding category from the second month immediately following the last month of the respective semester.

In order to perform recategorization by calendar semester (January/June/July/December), it must comply with the regulations provided for in the regulations to this regime.

The Federal Public Income Administration may provide mandatory confirmation of the data declared by the small contributor for the purposes of its categorization, even if it must remain in the same category, with the exceptions and periodicity it deems relevant.

The correctly categorized responsible shall be considered, when set in the category that corresponds to the highest value of his parameters—gross revenues, physical quantities or accrued rents—for which he shall be in the category in which he does not exceed the value of any of the parameters set for it.

In the event that the small taxpayer developed the activity in his house-room or other places with a different destination, the affected area and the electricity consumed in that activity will be considered exclusively as a physical magnitude, as well as the proportional amount of the rent earned. In the event of the existence of a single meter, it is presumed, except evidence to the contrary, that twenty percent (20%) were affected to the encumbered activity, to the extent that activities of low energy consumption are developed. On the other hand, ninety per cent (90%) is presumed, except proof to the contrary, in the case of high energy consumption activities.

Primary activity and non-local provision will be categorized exclusively by the level of gross income. ”

ARTICLE 153. Replace article 11 of the annex to Act 24,977, its amendments and supplements, with the following:

“Article 11. The integrated tax for each category is to be entered on a monthly basis, as shown in the following table:


Authorize the national executive branch to bonify – in one or more monthlyities – up to twenty percent (20%) of the total integrated tax to enter into an annual exercise, those small taxpayers who comply with a particular payment modality or who comply strictly with their formal and material obligations.

The small taxpayer who performs primary activity and falls under category A shall not enter the integrated tax and shall only pay the monthly contributions for social security according to the regulations for this case.

When the small contributor to the Simplified Small Contributors Scheme (RS) is a subject registered in the National Register of Local Development Effects and Social Economy of the Ministry of Social Development, which falls under category A, the integrated tax should not be entered either. ”

ARTICLE 154. Replace article 12 of the annex to Act 24,977, its amendments and supplements, with the following:

“Article 12. In the event of the start of activities, the small contributor who chooses to adhere to the Simplified Small Contributors Scheme (RS), shall be placed in the appropriate category in accordance with the physical magnitude of the area affected by the activity and, where appropriate, the amount agreed in the respective rental contract. Failure to have such references will initially be categorized by a reasonable estimate.

After six (6) months, the gross revenues obtained, the electricity consumed and the rents accrued in that period must be annulled, in order to confirm their categorization or to determine their recategorization or exclusion of the regime, according to the figures obtained, and if so, enter the monthly amount corresponding to their new category from the second month following the last month of the period indicated. ”

ARTICLE 155. Replace article 20 of the annex to Act 24,977, its amendments and supplements, with the following:

“Article 20. Taxpayers are excluded in full law from the Simplified Small Contributors Scheme (RS) when:

(a) The amount of gross income derived from the activities included in the present regime, in the last twelve (12) immediate months prior to the acquisition of each new gross income, including the latter, exceeds the ceiling set for category H or, where appropriate, for category K, as provided for in the second paragraph of Article 8;

(b) The physical parameters or the amount of the accruals exceed the maximum established for category H;

(c) The unitary maximum selling price, in the case of taxpayers who make sales of movable things, exceeds the amount set out in subparagraph (c) of the third paragraph of Article 2;

(d) To procure goods or expenses, of a personal nature, for a value incompatible with declared income and, as long as those are not properly justified by the taxpayer;

(e) Bank deposits, duly purged — in the terms of article 18 (g) of Act No. 11,683, which was ordained in 1998 and its amendments — are incompatible with the income declared for the purposes of their categorization;

(f) They have lost their quality as subjects of this regime or made imports of movable things for subsequent marketing and/or services for identical purposes;

(g) Perform more than three (3) simultaneous activities or possess more than three (3) operating units;

(h) Carrying out locations, services and/or performing works, they would have been categorized as if they were selling furniture;

(i) Their operations are not supported by the respective invoices or equivalent documents for the purchases, locations or benefits applied to the activity, or their sales, locations, services and/or execution of works;

(j) The amount of the purchases plus the expenses inherent in the development of the activity in question, incurred during the last twelve (12) months, total an amount equal to or greater than eighty percent (80%) in the case of sale of goods or forty percent (40%) in the case of locations, services and/or execution of works, of the maximum gross income set out in Article 8° for Category H or, if applicable, the second

(k) It is included in the Public Registry of Employers with Occupational Sanctions (REPSAL) since it acquires the sanction applied in its reoffending condition.

Where the application of the parameters set out in subparagraphs (d), (e) and (j) above does not give rise to the exclusion of full law, they may be considered by the Federal Public Income Administration to proceed with the recategorization of office, in the terms provided for in article 26 (c), in accordance with the rates determined by the Federal Administration in general terms. ”

ARTICLE 156. Replace article 26 (b) of the annex to Act 24,977, its amendments and supplements, with the following:

“(b) They shall be punished by a fine of fifty per cent (50 per cent) of the integrated tax and of the forecasting quote contained in article 39 (a) that they would have been required to pay, the small taxpayers attached to the Simplified Rules for Small Contributors (RS) that, as a result of the failure to submit the affidavit of recategorization, omit the payment of the corresponding tax. The same penalty shall apply when the affidavits —categorizers or recategorizers — submitted become inaccurate;”

ARTICLE 157. Replace article 31 (h) of the annex to Act 24,977, its amendments and supplements, with the following:

“h) Not having obtained in the twelve (12) immediate calendar months prior to the time of accession, gross income higher than the maximum amount established in the first paragraph of Article 8 for Category A. When revenues from prior periods are obtained during this period, they must also be computed for the purposes of the said limit.”

ARTICLE 158. Replace article 39 of the annex to Act 24,977, its amendments and supplements, with the following:

“Article 39. The small contributor to the Simplified Small Contributors (RS) Scheme that performs activities under Article 2 (b) of Law 24,241 and its amendments, is framed from its accession to the Argentine Integrated Previsional System (SIPA) and replaces the monthly personal contribution provided for in Article 11, with the following forecasts:

(a) Contribution to the Argentine Integrated Previsional System (SIPA) of three hundred pesos ($ 300), for Category A, increasing by ten percent (10%) in successive categories in respect of the amount corresponding to the lower immediate category;

(b) Contribution of four hundred and nineteen pesos ($ 419), for the National Health Insurance System established by Laws 23,660 and 23,661 and their respective modifications, of which ten percent (10%) will be allocated to the Redeployment Solidarity Fund established in Article 22 of Law 23,661 and its amendments;

(c) Additional support of four hundred and nineteen pesos ($ 419), to the taxpayer ' s option, to the National Social Works Regime established by law 23.660 and its amendments, for the incorporation of each member of their primary family group. Ten per cent (10 per cent) of this additional contribution will be allocated to the Solidary Redeployment Fund established in the article. 22 of Law 23,661 and its amendments.

When the small contributor to the Simplified Small Contributors Scheme (RS) is a subject registered in the National Register of Local Development Effects and Social Economy of the Ministry of Social Development, which is part of Category A, the monthly contribution set out in subparagraph (a). In addition, the contributions of subparagraphs (b) and (c) shall be entered with a decrease of fifty per cent (50%). ”

ARTICLE 159. Please refer to article 41 of the annex to Act 24,977, its amendments and supplements.

ARTICLE 160. Replace article 47 of the annex to Act 24,977, its amendments and supplements, with the following:

"art. 47. Work cooperative partners may join the Simplified Small Contributors Scheme (RS).

Subjects whose annual gross income does not exceed the maximum amount set out in the first paragraph of Article 8 for Category A shall only be required to enter the forecast quotes provided for in Article 39 and shall be exempt from entering any amount by the integrated tax.

Those partners whose annual gross income exceeds the amount specified in the preceding paragraph shall, in addition to the remaining contributions provided for in article 39 of this Annex, pay the forecasting contribution set out in subparagraph (a) of that Article and the corresponding integrated tax, in accordance with the category at which they are required, in accordance with the provisions of Article 8, taking only into account, for the latter two concepts, the annual gross income obtained.

The subjects associated with co-operatives registered in the National Register of Local Development and Social Economics of the Ministry of Social Development whose annual gross income does not exceed the amount specified in the second paragraph shall be exempt from entering the integrated tax and the monthly projected contribution set out in article 39 (a) of the present annex. In addition, the contributions indicated in subparagraphs (b) and (c) of the said article shall be entered with a decrease of fifty per cent (50%). ”

ARTICLE 161. Replace article 52 of the annex to Act 24,977, its amendments and supplements, 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 forecast quotations and the amounts set out in subparagraph (c) of the third paragraph of Article 2°, in subparagraph (e) of the second paragraph of Article 31 and in the first paragraph of Article 32, will be updated annually in January in the proportion of the last two (2) mobility.

The above-mentioned updates will be applicable as of January of each year, with the consideration of the new values of the gross income parameters and accrued rents for the recategorization provided for in the first paragraph of Article 9 for the second calendar semester of the previous year. ”

ARTICLE 162. Default of the first paragraph of article 3 of Act No. 27,346.

ARTICLE 163.- Please provide the National Executive Branch with a view to increasing, for the only time, the provision provided for in Article 39 (b) and (c) of the Annex to Law 24,977, its amendments and supplements, in such a way as to bring it to an amount that is representative of the cost of benefits provided for in the National Health Insurance System, established by Laws 23,660 and 23,661 and their respective amendments. This, without prejudice to article 52 of the precited Annex.

ARTICLE 164. The provisions of this Title shall have effect from the first day of the sixth month immediately following the entry into force of this law.


ARTICLE 165. Replace article 2 of Decree 814 of 20 June 2001 and its amendments, with the following:

“Article 2°.- Please note, with general scope for employers belonging to the private sector, a single account of the nineteenth comma fifty per cent (19.50 per cent) corresponding to the employers' contributions on the payroll for the subsystems of the Unified Social Security System governed by the laws 19.032 (National Institute of Social Services for Jubilee and Pensioners (INSSJP), 24.013 (National Fund for Employment).

The relevant reference will also be applicable to entities and agencies covered by article 1 of Act 22,016 and their amendments, whether they belong to the public or private sector.

Except as provided for in the preceding paragraph, employers belonging to the public sector are not covered by this decree in the terms of the Financial Administration and National Public Sector Control Systems Act 24.156 and its amendments, and/or similar rules issued by the provinces, municipalities and the Autonomous City of Buenos Aires, as appropriate.

The liquota set out in the first paragraph replaces those in force for the regimes of the Single Social Security System (SUSS), provided for in article 87 (a), (b), (d) and (f) of Decree 2284 of 31 October 1991, with full application of the regimes set out in subparagraphs (c) and (e) of the precited article. ”

ARTICLE 166. Incorporate as article 3 of Decree 814 of 20 June 2001 and its amendments, the following:

“Article 3°.- The national executive branch shall establish the proportions that, of the employer ' s contributions determined by the application of the liquor referred to in the first paragraph of the preceding article, shall be distributed to each of the subsystems of the Single Social Security System mentioned therein. ”

ARTICLE 167. Replace article 4 of Decree 814 of 20 June 2001 and its amendments, with the following:

“Article 4. From the taxable basis on which it is appropriate to apply the liquota provided for in the first paragraph of Article 2° it will detract monthly, for each of the workers, an amount of twelve thousand pesos ($ 12,000), for gross remuneration, which will be updated since January 2019, on the basis of the variations in the Consumer Price Index (IPC) that will provide the National Statistical and Census Institute for the previous year.

The above-mentioned amount may be detracted in any form of recruitment, adopted under the Labour Contract Act 20,744, t.o. 1976, and its amendments and the National Agrarian Labour Act 26,727.

For part-time contracts referred to in article 92 ter of that law, the amount shall be applied proportionally to the time worked considering the usual day of the activity. The corresponding proportion should also be made, in cases where, for any reason, the time worked involves a fraction less than the month.

From the tax base considered for the calculation of contributions for each semi-annual contribution of the supplementary annual salary, an amount equal to fifty per cent (50%) shall be detracted from the provisions provided for in the preceding paragraphs. In the case of proportional pay and unencumbered holidays, the detraction to be considered for the calculation of contributions for such items should be provided in accordance with the time appropriate for payment.

The detraction regulated in this article may not throw an imponible basis less than the limit provided for in the first paragraph of Article 9 of Law 24,241 and its amendments.

The regulation may provide for a similar mechanism for labour relations that is regulated by other regimes and will determine the extent of the detraction involved in situations that merit special consideration. ”

ARTICLE 168. Please describe annex I to Decree 814 of 20 June 2001 and its amendments and Decree 1009 of 13 August 2001.

ARTICLE 169. Employers covered by article 18 of Act No. 26,940, which pay the employer ' s contributions to the social security subsystems set out in article 19 (a), (b), (c), (d) and (e) of the said Act, applying the percentages set out in paragraphs 1 and 2 of the same article, may continue to be beneficiaries of such reductions until 1 January 2022, with respect to each of the current employment relations.

Employers covered by article 24 of the Act 26,940 may continue to pay the employer ' s contributions under the terms of that article, in respect of each of the existing labour relations with that benefit and until the respective period of twenty-four (24) months expires.

In both cases, employers shall continue to comply with the requirements and obligations applicable to them, and may choose to apply the provisions of article 4 of Decree 814 of 20 June 2001 and its amendments, in which case they shall be automatically excluded from the provisions of the preceding paragraphs. The regulation shall establish the mechanism for the exercise of this option.

ARTICLE 170. The reduction of contributions set out in article 34 of Act No. 26,940 will automatically expire upon the expiry of the profit period granted to employers.

ARTICLE 171. The maximum amount of the assessment for the Labour Risk Scheme established by article 20 of the Act 26,940 will remain applicable to employers previously covered by article 18 of the Act. The Superintendence of Labor Risks (SRT) will regulate the requirements for profit continuity.

ARTICLE 172. Title II of Act No. 26,940 and its amendments, except as provided for in article 33 and the previous three articles, shall be discontinued.

ARTICLE 173.- (Article repealed by art. 26 of the Act No. 27.541 B.O. 23/12/2019. Watch: from the day of publication in the Official Gazette of the Argentine Republic.)


ARTICLE 174. Incorporate as the second paragraph of article 1 of Act No. 11,683, ordained text in 1998 and its amendments, the following:

“The analogy will not be admitted to broadening the scope of the taxable act, exemptions or tax-exemptions.

In all cases of application of this law, the right of the taxpayer to treatment similar to that given to other subjects possessing the same fiscal condition shall be safeguarded and guaranteed. The right to know the opinions of the Federal Public Income Administration, which must be published in accordance with the regulations that the Federal Public Income Administration has issued for that purpose. Such views shall be binding only when this is expressly provided for in this law or in its regulation. ”

ARTICLE 175. The following paragraph shall be inserted after the third paragraph of Article 3 of Law 11.683, ordained in 1998 and its amendments:

“Take the Federal Public Income Administration to establish the conditions to be met by a place so that it is considered to be the principal and effective direction or administration of the activities. ”

ARTICLE 176. Replace the article without an aggregate number following article 3 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

"Fuck... It is considered an electronic tax address to the secure, personalized and valid computer site, registered by taxpayers and responsible for the fulfilment of their tax obligations and for the delivery or receipt of communications of any kind determined by the regulation; this address shall be mandatory and shall produce in the administrative field the effects of the constituted tax domicile, being valid and fully effective all notifications, locations and communications that are carried out there.

The Federal Public Income Administration shall establish the form, requirements and conditions for its constitution, implementation and change, as well as exceptions to its compulsoryness based on connectivity reasons or other circumstances that hinder or make its use uncontestable.

In all cases you will have to interoperate with the Electronic Document Management System's Platform for Distance Transmissions. ”

ARTICLE 177. Replace Article 5 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 5.- Responsible for own debt. They are obliged to pay the tribute to the Fisco in the form and opportunity due, personally or through their representatives, as responsible for the fulfilment of their tax debt, those who are taxpayers, their heirs and legaries under the provisions of the Civil and Commercial Code of the Nation, without prejudice to the situation provided for in article 8 (e).

They reveal the character of taxpayers, as long as the taxable fact attributed to them by the respective tax laws is verified, to the extent and conditions necessary for the tax obligation to arise:

(a) Human persons, capable, incapable or with restricted capacity under common law.

(b) Legal entities to which private law recognizes the quality of subjects of law.

(c) Corporations, associations, entities and companies that do not have the quality provided for in the preceding paragraph, and even assets for a particular purpose, when one and the other are considered by tax laws as economic units for the attribution of the taxable fact.

(d) Indivisible successions, when tax laws consider them as subjects for the attribution of the taxable act, under the conditions provided for in the respective law.

The centralized, decentralized or autocarchic divisions of the national, provincial, municipal and Autonomous City of Buenos Aires, as well as state and mixed companies, are covered by the provisions of the preceding paragraph. ”

ARTICLE 178. Replace Article 6 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 6: Responsible for the fulfilment of foreign debt. They are obliged to pay tribute to the Fisco, subject to the penalties provided for in this law:

1. With the resources they administer, perceive or dispose of, as responsible for the performance of the tax debt of their representatives, envoys, creditors, holders of the goods administered or in liquidation, etc., in the form and opportunity they govern for them or that are especially fixed for such responsible:

(a) The spouse who receives and has all the incomes of the other.

(b) Parents, guardians, healers of incompetents and support persons of restricted capacity, in the latter case when their functions include the fulfilment of tax obligations.

(c) Trustees and liquidators of bankruptcy, representatives of liquidated societies, who exercise the administration of the successions and, in the absence of the latter, the surviving spouse and heirs.

(d) The directors, managers and other representatives of legal persons, societies, associations, entities, companies and assets referred to in article 5 (b) and (c).

(e) Asset managers, including trustees and trustees or trustees or trusteeships and common investment funds, companies or assets that may, in the exercise of their functions, fully determine the taxable matter that encumbers the respective tax laws with respect to the holders of such assets and pay the corresponding tax; and, under the same conditions, the holders with the authority to receive money.

(f) Retention agents and tax perception agents.

2. Substitutes responsible, in the form and opportunity to be set for those responsible in the respective laws. ”

ARTICLE 179. Replace Article 7 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 7: Duties of those responsible. Those responsible referred to in subparagraphs (a) to (e) of paragraph 1 of the preceding article must comply with the duties of the persons represented and holders of the assets they administer or liquidate, or by virtue of their relationship with the entities to which they are linked, with the duties that this law and the tax laws impose on the taxpayers in general for the purposes of the determination, verification and control of the taxes.

The obligations set out in the preceding paragraph shall also be fulfilled — within their jurisdiction — by retention, perception or replacement agents. ”

ARTICLE 180. Replace article 8 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 8°.- Personally and in solidarity with the debtors of the tribute. They respond with their own property and in solidarity with the debtors of the tribute and, if any, with others responsible for the same taxation, without prejudice to the penalties for the offences committed:

(a) All those responsible listed in subparagraphs (a) to (e) of article 6 (1) where, for breach of their tax duties, they do not pay due tribute in due course, if the debtors do not regulate their fiscal situation within the fifteen (15) days of the administrative claim to payment, whether it is an official determination procedure. There will be no personal and solidarity responsibility for those who show that such responsibility is not subjective to them.

Under the same conditions of the preceding paragraph, the partners of the societies governed by Section IV of Chapter I of the General Law of Societies No. 19.550 (t. 1984) and their modifications, and the partners jointly responsible in accordance with common law, with respect to the tax obligations that correspond to the companies or legal persons that they represent or integrate.

(b) Without prejudice to the provisions of the preceding paragraph and in general, the trustees of the contests and the bankruptcies that do not make the necessary arrangements for the determination and subsequent entry of the taxes owed by those responsible, in respect of the periods prior to and after the initiation of the respective trial; in particular, whether within the fifteenth (15) days the taxation had been accepted in the court record, and if with a previous period of fifteen years.

(c) Retention agents for the tax that failed to retain, once the period of fifteen (15) days of the date on which the retention was due, if they do not prove that the taxpayers have paid the levy, and without prejudice to the taxpayers ' obligation to pay the tax not retained since the expiration of the specified period.

In addition, retention officers are responsible for the tax retained that ceased to enter the Federal Public Income Administration, in the manner and time provided for by the respective laws.

The Federal Public Income Administration may set other general income periods when circumstances make it appropriate for the purposes of collection or debt control.

(d) Perception agents for the tribute that ceased to perceive or perceived, ceased to enter the Federal Public Income Administration in the manner and time established by the respective laws, if they do not prove that the unrecognized taxpayers have paid the tax.

(e) Successors to a particular title in the assets and liabilities of companies or farms that the tax laws consider as an economic unit capable of generating in full the taxable fact, in relation to their owners or holders, if the taxpayers do not regularize their fiscal situation within the fifteen (15) days of the administrative intimation of payment, whether it is a procedure of determination of office.

The responsibility of the acquirer, as for the undetermined fiscal debt, shall expire:

1. At three (3) months of the transfer, if in advance of fifteen. (15) days the transfer was reported to the Federal Public Income Administration.

2. At any time when the Federal Public Income Administration recognizes as sufficient the assignor ' s solvency with respect to the tribute that may be owed, or that it accepts the guarantee that it offers to that effect.

(f) Third parties who, even if they do not have tax duties, provide for their fault or do so the tax evasion, and those who doubly facilitate the lack of tax due by the taxpayer, provided that the penalty for the principal debtor has been applied or criminal complaint has been made against him. This responsibility includes all those who enable, facilitate, promote, organize or in any way collaborate in this regard.

(g) Tax credits in respect of the tax debt of their assignees and even the concurrence of the amount applied to their cancellation, if the existence or legitimacy of such receivables is challenged, and the debtors do not regulate their fiscal situation within the fifteen (15) days of the administrative intimation of payment.

(h) Any member of a transitory union of companies, a group of business collaboration, of a business in participation, of a consortium of cooperation or of another associative contract regarding the tax obligations generated by the association as such and to the amount of the latter.

(i) Taxpayers who by their purchases or locations receive invoices or equivalent, apocryphal or unauthorised documents, when they are obliged to verify their adequacy, in accordance with the provisions of the article without number incorporated after article 33 of this law. In this case they will answer for the taxes owed by the issuer, emerging from the respective operation and up to the amount generated by the latter, provided that they cannot prove the existence and veracity of the taxable fact. ”

ARTICLE 181. Replace article 9 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 9: Responsible for the subordinates. The taxpayers and those responsible in accordance with the provisions of this law are also responsible for the consequences of the fact or omission of their factors, agents or dependents, including the penalties and related expenses. ”

ARTICLE 182. Replace article 13 of Act 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 13.- The affidavit is subject to administrative verification and, without prejudice to the tribute that is ultimately liquidated or determined by the Federal Public Income Administration, makes the declarant responsible for the taxation that is based on or results, the amount of which cannot be reduced by subsequent declarations, except in cases of errors of calculation or material errors made in the statement itself. The declarant will also be responsible for the accuracy of the data contained in his statement, without the submission of a later one, even if not required, to make such liability disappear.

If the affidavit rectifying in less the taxable matter is submitted within five (5) days of the general expiration of the obligation in question and the difference in such rectification does not exceed five per cent (5%) of the taxable base originally declared, in accordance with the regulations governing the Federal Public Income Administration, the last affidavit submitted shall replace the previous one, without prejudice to the corresponding terms of the Federal Administration

ARTICLE 183.- Incorporate as an article without a number following article 16 of Law 11.683, text ordered in 1998 and its amendments, the following:

"Fuck... Prior to the dictation of the resolution provided for in the second paragraph of Article 17 of this Law, the Fisco may enable an instance of voluntary conclusive agreement, where it is necessary for the assessment of the determining facts and the correct application of the rule to the specific case, when it is necessary to make estimates, valuations or measurements of data, elements or characteristics relevant to the tax obligation that hinder its quantification, or when dealing with situations that are of complexity, of nature, relevance.

The case to be reconciled shall be considered by a collegiate conciliation body, composed of officials involved in the dispute-motivating process, by officials belonging to the highest legal technical level of the Federal Public Income Administration and by the internal counter-lord authorities designated in this regard.

The conciliation body shall issue a circumstantial report recommending a conciliatory solution or its rejection.

The collegiate conciliation body may request sufficient guarantees to safeguard the debt on the basis of the dispute.

The agreement should be approved by the Federal Administrator.

If the taxpayer or responsible rejects the conciliatory solution provided for in this article, the Fisco will continue with the original procedure.

The content of the Conclusive Agreement shall be fully accepted by the parties and shall constitute an Executive Title in the event that it raises tax credit, enabling the procedure of Article 92 of this Law.

The Federal Public Income Administration may not ignore the facts underlying the agreement and may not question them in another jurisdiction, unless it is ascertained that these are false facts.

The approved agreement shall not establish jurisprudence or be opposed in other proceedings as a precedent, except for questions of pure law, in which case the decision to be taken shall serve as a precedent for other taxpayers, provided that they agree to the conciliatory process and the payment of the conciliation in the same conditions as those decided in the precedent in question.

This procedure will not apply when a criminal complaint is appropriate in the terms of the Tax Penal Regime. ”

ARTICLE 184.- Replace the first paragraph of article 18 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“The ex officio estimate shall be based on the known facts and circumstances which, because of their normal linkage or connection with which the respective laws provide as an imponible fact, allow to induce in the particular case their existence and measure. They may serve especially as indications: the capital invested in the exploitation, the property fluctuations, the volume of the transactions and profits of other fiscal periods, the amount of the purchases or sales made, the existence of goods, the normal performance of the business or exploitation or of similar companies, the general expenses of those, the wages, the rent of the business and the house-habitation, the level of life of the taxpayer, and any other ”

ARTICLE 185. Incorporate as a second paragraph of article 18 (h) of the Act 11,683, a text ordered in 1998 and its amendments, the following:

“The presumption set out in this subparagraph shall not apply to the remuneration or wage differences paid to staff in relation to undeclared dependence that is recorded as a result of adherence to legal regimes for regularization of employment. ”

ARTICLE 186.- Incorporate as the first article without a number following article 18 of Act No. 11,683, text ordained in 1998 and its amendments, the following:

“FOURTH ...- Determination on presumed basis. The administrative judge may determine the taxes on an alleged basis when there are irregularities that impossibilize the true knowledge of the operations and, in particular, when the taxpayers or those responsible:

(a) Oppose or obstruct the exercise of control powers by the Federal Public Income Administration.

(b) Do not submit books and accounting records, proof documentation or do not provide reports on compliance with tax rules.

(c) In any of the following irregularities:

1. Omission of the record of operations, income or purchases, as well as alteration of costs.

2. Registration of purchases, expenses or services not performed or not received.

3. omission or alteration of inventory registration in inventories, or recording of stocks at prices other than cost.

4. Lack of compliance with inventory valuation obligations or inventory control procedures under tax rules. ”

ARTICLE 187.- Replace the second paragraph of article 35 (c) of law 11.683, which was ordained in 1998 and its amendments, with the following:

“When verbally responding to the requirements set out in subparagraph (a) or when books, papers, etc. are examined, it shall be recorded in records of the existence and individualization of the exhibited elements, as well as the verbal manifestations of the prosecutors. These records, which shall be extended by the officials and employees of the Federal Public Income Administration, whether or not signed by the person concerned, shall make full faith until their falsehood is proved. ”

ARTICLE 188. Replace article 35 (f) of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“f) Concluding a pretrial establishment, when the official authorized by the Federal Public Income Administration finds that two (2) or more of the facts or omissions provided for in article 40 of this Act have been set up and there is a serious injury or the responsible record for having committed the same offence in a period not exceeding two (2) years since the previous one was detected, provided that there is a conviction and even if the latter has not been signed. ”

ARTICLE 189. Incorporate as article 35 (h) of Act No. 11,683, an orderly text in 1998 and its amendments, the following:

“h) The Federal Public Income Administration may have preventive measures to prevent the consummation of tax evasion manoeuvres, both on the status of taxpayers and those responsible, as well as on the authorization for the issuance of vouchers and the ability of such documents to grant tax credits to third parties or on their suitability to support tax deductions and on the conduct of certain economic acts and their tax consequences. The taxpayer or responsible person may raise his or her dissent before the collection agency. The claim shall deal with a return effect, except in the case of suspension of the registration status in which case it shall have both effects. The claim must be resolved within five (5) days. The decision to be taken shall be final in nature and may only be challenged by the way provided for in article 23 of the National Administrative Procedures Act 19.549. ”

ARTICLE 190. Replace the article without an aggregate number following article 36 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“FOURTH ...- Order of intervention. In order to verify and monitor the tax situation of taxpayers and officials, the Federal Public Income Administration will issue an order of intervention. The order shall indicate the date on which the measure is available, the officials responsible for the offence, the data of the prosecutor (name and surname or social reason, the Single Tax Identification Key and Tax Domicile) and the taxes and periods covered by the control. The order shall be signed by the competent official, prior to the commencement of the proceedings, and shall be notified in a fruitful manner to the taxpayer or responsible subject to control.

Any extension of the terms of the intervention order shall meet the requirements of this article.

In the same terms, the taxpayer or responsible, the finalization of the control, will be fed up.

The Federal Public Income Administration shall regulate the procedure applicable to verification and control tasks that originate in the discharge of the intervention order.

In the course of verification and control and at the request of the acting inspection, taxpayers and officials may rectify the affidavits submitted in a timely manner, in accordance with the charges and credits arising therefrom. In such cases, the powers of the Federal Public Income Administration will not be inhibited to determine the taxable matter that ultimately results. ”

ARTICLE 191. Please enter the following article without an aggregate number following article 36 of Law 11.683, which was ordained in 1998 and its amendments, as follows:

"Fuck... The provisions of the preceding article shall not be applicable in the case of emergency measures and proceedings entrusted to the collection agency under article 21 of the Tax Penal Regime, individual requirements, third parties ' requirements in order to report on the status of taxpayers and officials and acts of a similar nature, in such cases sufficient to mention the name and position of the official in charge of the requirement in question. ”

ARTICLE 192. Please enter following the first article without an aggregate number following article 39 of Act No. 11.683, which was ordained in 1998 and its amendments, as follows:

"Fuck... They will be punished:

(a) With a graduating fine of between eighty thousand pesos ($ 80,000) and two hundred thousand pesos ($ 200,000), the following behaviors:

(i) To omit to report within the time limits established for this purpose, the membership of one or more groups of Multinational Entities, whose total consolidated annual income of each group is equal to or greater than the parameters regulated by the Federal Public Income Administration, for the purposes of compliance with the regime; and to report the identification data of the last controlling entity of the multinational group to which it belongs. The failure to report membership to one or more groups of Multinational Entities with incomes below such parameters and the data of their last controlling entity will be passable from a fine of fifteen thousand pesos ($ 15,000) and seventy thousand pesos ($ 70,000).

(ii) To omit to report, within the time frames established for this purpose, the identification data of the information subject designated for the submission of the Country Report by Country, indicating whether it acts as the last controlling entity, substitute entity or integral entity of the or the multinational groups, as provided by the Federal Administration.

(iii) To omit to report, within the time limits established for this purpose, the submission of the Country Report by Country by the reporting entity designated in the relevant foreign fiscal jurisdiction; as provided by the Federal Administration.

(b) With a graduating fine of between six hundred thousand pesos ($ 600,000) and nine hundred thousand pesos ($ 900,000), the omission to present the Country Report by Country, or its extemporaneous, partial, incomplete presentation or with serious errors or inconsistencies.

(c) With a graduating fine of between one hundred and eighty thousand pesos ($ 180,000) and three hundred thousand pesos ($ 300,000), non-compliance, total or partial, with the requirements made by the Federal Public Income Administration, of supplementary information to the affidavit of the Country Report.

(d) With a fine of two hundred thousand pesos ($ 200,000) the failure to comply with the requirements of the Federal Public Income Administration, to complete the formal duties referred to in subparagraphs (a) and (b). The fine provided for in this subparagraph is cumulative with subparagraphs (a) and (b).

If there is a conviction in respect of the failure to comply with a requirement, the subsequent successive repetitions, which have the same formal duty, will be subject to independent fines, even if the former had not been signed or were under administrative or judicial discussion. ”

ARTICLE 193. Replace the section of the first paragraph of article 40 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“They shall be sanctioned with closure of two (2) to six (6) days of establishment, local, office, commercial, industrial, agricultural or service delivery, or mobile sales post, provided that the value of the goods or services in question exceeds ten pesos ($ 10), who:”

ARTICLE 194.- Replace article 40 (a) of Act 11,683, which was ordained in 1998 and its amendments, with the following:

“(a) They do not issue invoices or vouchers equivalent to one or more commercial, industrial, agricultural or service operations performed in the forms, requirements and conditions established by the Federal Public Income Administration. ”

ARTICLE 195.- Incorporate as article 40 (g) of Law 11.683, text ordained in 1998 and its amendments, the following:

“(g) In the case of an establishment of at least ten (10) employees, they have fifty percent (50%) or more unregistered staff, even if they were discharged as employers. ”

ARTICLE 196.- Please enter following the first paragraph of article 40 of Act No. 11,683, which was ordained in 1998 and its amendments, as follows:

“Without prejudice to the other sanctions that may be appropriate, a fine of three thousand ($ 3,000) will be applied to one hundred thousand pesos ($ 100,000) to those who occupy workers in relation to dependency and do not register them and declare with the formalities required by the respective laws. In that case, the procedure for correctional proceedings for closing cases in article 77 of this Act shall apply. ”

ARTICLE 197.- Replace article 45 of Act No. 11.683 “Written text in 1998 and its amendments, as follows:

“Article 45.- Tax omission. Sanctions. It shall be sanctioned with a fine of one hundred per cent (100%) of the levy ceased to pay, retain or receive in due course, provided that the application of article 46 does not correspond and, as long as there is no excuseable error, omitting:

(a) The payment of taxes by default of affidavits or by inaccurate disclosures.

(b) Act as retention or perception agents.

(c) Payment of income to account or tax advances, where it is appropriate to submit affidavits, liquidations or other instruments that comply with their purpose, by lack of submission, or by inaccurate submission.

It will be repressed with a fine of two hundred per cent (200%) of the no longer paid tribute, withholding or perceiving when the omission referred to in the preceding paragraph is linked to transactions between local companies, companies, trusts or permanent establishments located in the country with human, legal or any other type of domicile entity, constituted or located abroad.

In the case of recidivism in the commission of the conducts established in the first paragraph of this article, the penalty for omission shall be raised to two hundred per cent (20 per cent) of the levy ceased to pay, retain or perceive and, when the conduct is incurred in the provisions of the second paragraph, the penalty to be applied shall be three hundred per cent (300%) of the omitted amount. ”

ARTICLE 198. Replace article 46 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 46.- Defraudation. Sanctions. Whoever, through deceptive statements or malicious concealment, by action or omission, defrauds the Fisco, will be repressed with a fine of two (2) up to six (6) times the amount of the tax evaded. ”

ARTICLE 199. Replace the article without an aggregate number following article 46 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

"Fuck... Whoever, through deceptive statements, malicious concealments, or any other ardid or deceit, takes advantage, perceives, or misuses of refunds, repurchase, returns, subsidies or any other benefit of a tax nature, shall be fined from two (2) to six (6) times the amount used, perceived or used. ”

ARTICLE 200. Incorporate as an article without a number following the article without an aggregate number following article 46 of Law 11.683, text ordered in 1998 and its amendments, the following:

"Fuck... The person who, through false registrations or proofs or any other ardid or deception, simulates the total or partial cancellation of tax obligations or of national social security resources, shall be repressed with a fine of two (2) to six (6) times the amount of the taxation which was joined. ”

ARTICLE 201.- Incorporate as article 47 (f) of Law 11.683, text ordained in 1998 and its amendments, the following:

“f) Instruments for measuring, controlling, tracing and tracing of goods are not used to facilitate the verification and control of taxes, where this is mandatory in compliance with the provisions of laws, decrees or regulations issued by the Federal Public Income Administration. ”

ARTICLE 202. Replace article 48 of Law 11.683, which was ordered in 1998 and its amendments, with the following:

“Article 48. They will be repressed with a fine of two (2) up to six (6) times the retained or perceived tribute, the retention or perception agents that keep it in their power, after the deadlines in which they should enter it.

No excuse will be admitted based on the lack of retention or perception, when they are documented, registered, accounted, verified or formalized in any way. ”

ARTICLE 203. Replace the preceding Title with Article 49 of Law 11.683, which was ordained in 1998 and amended by the following:

“Common provisions, exemption and reduction of sanctions”

ARTICLE 204. Replace article 49 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 49.- If a taxpayer or responsible who is not a repeat offender in material breaches regularizes his situation before an intervention order is notified by the presentation of the original omitted affidavit or its rectificative, he shall be exempt from infraction.

If a taxpayer or responsible regularizes his or her situation by submitting the original omitted affidavit or its rectificative in the period between the notification of an intervention order and the notification of a conferred pre-trial hearing at the request of the acting inspection in the terms of the article added after article 36 and is not reoffending in the infractions, provided for in articles 45, 46, added to a minimum of 48,

If a taxpayer or responsible regularizes his or her situation through the presentation of the original omitted affidavit or its rectifier before correcting the hearings of article 17 and is not reoffending in infractions provided for in articles 45, 46, added after 46 or 48, the fines shall be reduced by half (1/2) of the legal minimum.

When the fiscal claim was accepted once the hearing was taken, but before the expiration of the first fifteen (15) days agreed to answer it, the fines provided for in articles 45, 46, added after 46 or 48, shall be reduced to three quarters (3/4) of the legal minimum, provided that the recidivism in such offences does not mean.

If the official determination of the Federal Public Income Administration was consented by the person concerned, the material fines applied, not by means of recidivism referred to in the preceding paragraphs, shall be reduced to the legal minimum.

For the purposes of the preceding paragraphs, when dealing with retention or perception agents, their situation shall be considered to be regularized when the retention or perceptions held in their possession are in full or, if they have failed to act as such and the principal obligation is still in force, enter the amount equivalent to the corresponding retention or perceptions.

The present article shall not be applicable when the administrative conciliation proceedings are made. ”

ARTICLE 205. Incorporate as articles without number following Article 50 of Law 11.683, text ordered in 1998 and its amendments, the following:

“FOURTH ...- Renewal of infractions. Redecidence. Repetition of infractions shall be deemed to exist when more than one offence of the same nature is committed, without a final sentencing or sentencing of any of them at the time of the new commission.

It will be understood that there is recidivism, when the offender convicted of a final sentence or ruling for the commission of any of the offences provided for in this law, commits a new violation of the same nature after such a sentence or resolution. The sentence shall not be taken into account for the purposes of recidivism when five (5) years have elapsed since it was imposed.

ARTICLE... Impossible mistake. An excuseable error will be considered when the rule applicable to the case — due to its complexity, darkness or novelty — admits various interpretations that prevent the taxpayer or responsible, even acting with due diligence, to understand its true meaning.

In order to assess the existence of an excuseable error exempted from punishment, the unfulfilled norm, the condition of the taxpayer and the reiteration of the conduct on previous occasions should be valued.

ARTICLE ...- Graduation of sanctions. Attenuating and aggravating. In the graduation of sanctions governed by this law, the following shall be considered as mitigating:

(a) The positive attitude towards control or verification and collaboration during its development.

(b) The proper organization, updating, technique and accessibility of accounting records and proof files, in relation to the contributory capacity of the offender.

(c) The general good conduct observed in respect of formal and material duties, prior to control or verification.

(d) The waiver of the correct term of the statute of limitations.

The following shall also be considered as aggravating, among others:

(a) Negative attitude towards control or verification and lack of collaboration or resistance — active or passive — evidenced during its development.

(b) Inadequate or inadequate organization, updating, technique and accessibility of accounting records and proof files, in relation to the contributory capacity of the offender.

(c) Non-compliance or irregular performance of formal and material duties, prior to control or verification.

(d) The seriousness of the facts and the fiscal dangers evidenced in relation to the contributive capacity of the offender and the nature of the activity or exploitation.

(e) The concealment of goods or the falsehood of inventories.

(f) Inconducts regarding the enjoyment of tax benefits. ”

ARTICLE 206.- Incorporate as the last paragraph of article 56 of Act No. 11,683, ordained text in 1998 and its amendments, the following:

“The statute of limitations on the actions and powers of the Fisco in relation to the fulfilment of the obligations imposed on the agents of retention and perception is five (5) years, counted from 1 January following the year in which they were to be fulfilled. The same period of five (5) years governs the implementation and enforcement of the respective sanctions. ”

ARTICLE 207.- Replace article 64 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 64.- With regard to the limitation of the action to repeat, the lack of representation of the incapacity shall not permit the dispensation provided for in article 2550 of the Civil and Commercial Code of the Nation. ”

ARTICLE 208. Replace article 65 (d) of Law 11.683, which was ordained in 1998 and its amendments, and incorporate as two (2) - last paragraphs of that article, the following:

“(d) From the act of submission of proceedings to the Administrative Conciliation Court, except as appropriate the application of another longer-term suspension case.

It will also be suspended from the dictation of precautionary measures that prevent the determination or intimation of taxes, and up to the one hundred and eighty (180) days after the time they are left without effect.

The statute of limitations for the application of sanctions shall be suspended from the time of the formulation of the criminal complaint established in article 20 of the Tax Penal Regime, for the alleged commission of some of the offences established in that law and up to the one hundred and eighty (180) days after the communication to the Federal Public Income Administration of the final court ruling in the respective criminal case. ”

ARTICLE 209.- Incorporate as an article without a number following article 69 of Law 11.683, a text ordered in 1998 and its amendments, the following:

"Fuck... The grounds for suspension and interruption established in this Act are applicable in respect of the limitation period provided for in article 56 of Act No. 24.522 and its amendments.

The presentation in a preventive examination or declaration of bankruptcy of the taxpayer or responsible does not alter or modify the effects and duration of the cases referred to in the preceding paragraph, even if they had occurred prior to such submission or declaration. Given the effects of the causal referents, the Fisco will have a deadline not less than six (6) months or, where appropriate, the greatest that could be less than two (2) years, provided for in article 56 of Law 24,522 and its amendments, to assert its rights in the respective universal process, without in any case the verification being considered late for the purposes of the imposition of costs. ”

ARTICLE 210- Replace article 70 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 70.- The facts repressed by articles 38 and the article without number added to it, 39 and the articles without number added to it, 45, 46 and the articles without number added to it and 48, shall be subject, at the time and form that in each case are established, to an administrative summary whose instruction shall be made by a decision issued by an administrative judge, in which the act and omission attributed to the alleged offender shall be clearly recorded. ”

ARTICLE 211. Incorporate as an article without a number following article 70 of Law 11.683, a text ordered in 1998 and its amendments, the following:

"Fuck... In the case of the formal offences covered by the article without an aggregate number following article 38 and article 39 and the articles without an additional number, where appropriate the instruction of administrative case, the Federal Public Income Administration may, on a pre-substantiation basis, initiate the procedure for the application of the fine with a notification issued by the data computer system that meets the requirements set forth in article 71 and contains the administrative name.

If within the period of fifteen (15) days of the notification, the offender shall voluntarily pay the fine, perform with the omitted formal duties and, if any, recognize the materiality of the infraction act, the amounts to be applied shall be reduced in full by half and the offence shall not be considered as an antecedent against him.

If the fine is not paid or is not met by the obligations set out in the preceding paragraph, the amount referred to in articles 70, 71 and the following shall be substantiated, serving as the head of the case the above notification. ”

ARTICLE 212. Replace the third paragraph of Article 76 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“The remedy of subparagraph (b) shall not apply to:

1. Advances and other payments to account, updates and interests.

2. Liquidation of updates and interests when simultaneously the origin of the levy is not discussed.

3. Acts declaring the expiry of plans for payment facilities and/or liquidations made as a result of such expiry.

4. Acts declaring and providing for the exclusion of the Simplified Regime for Small Contributors.

5. The acts by which the return of the refunds made in respect of Value Tax added by export operations is committed.

6. Intimations under article 14 of this Act. ”

ARTICLE 213.- Replace article 77 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 77.- Closing and suspension of registration, licence and registration in the respective registry, where appropriate, shall be resorted within five (5) days of administrative appeal to senior officials designated by the Federal Public Income Administration, who shall be issued within 10 days.

The resolution referred to in the preceding paragraph shall be appealed by appeal, to the courts in the economic criminal matters of the Autonomous City of Buenos Aires and the federal courts of the rest of the Republic.

The appeal must be filed and founded in administrative headquarters within five (5) days of notification of the resolution. Verified compliance with the formal requirements, within 24 hours of the appeal, the relevant parts should be raised to the competent judge under the provisions of the Criminal Procedure Code of the Nation, which shall be of subsidiary application, while not opposed to this law.

The judge's decision will be appealable.

The resources provided for in this article shall be granted to the sole suspensive effect. ”

ARTICLE 214.- Replace article 78 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 78.- The decision to confiscate the goods subject to abduction or interdiction shall be appealed within three (3) days for administrative appeal to senior officials designated by the Federal Public Income Administration, who shall be issued within not more than ten (10) days. In the event of urgency, the time limit will be reduced to forty-eight (48) hours of appeal. In its case, the decision to resolve the appeal may order the depositary of confiscated assets to transfer them to the Ministry of Social Development to meet public good needs, in accordance with the regulations in this regard.

The resolution referred to in the preceding paragraph shall be appealed by appeal to the courts in the economic criminal matters of the Autonomous City of Buenos Aires and the federal courts of the rest of the Republic.

The appeal must be filed and based on administrative headquarters within three (3) days of notification of the resolution. Verified compliance with the formal requirements, within 24 hours of the appeal, the relevant parts shall be raised to the competent judge under the provisions of the Criminal Procedure Code of the Nation which shall be of subsidiary application, as long as it does not object to this law.

The judge's decision will be appealable.

The remedies referred to in this article shall have suspensive effect on the confiscation of the goods, with the maintenance of the preventive measure of kidnapping or interdiction. ”

ARTICLE 215. Replace the fourth paragraph of article 92 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“When it comes to the collection of tax debts against the National Administration, its centralized, decentralized or automated distributions, the provisions of this article will not apply. In the case of the collection of tax debts, in respect of the entities provided for in article 8 (b) of law 24,156 and its modifications, the provisions of law 19,983 shall not apply, but the procedure established in this Chapter. ”

ARTICLE 216.- Replace the eighth to sixteenth paragraphs of article 92 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“For the purposes of the proceedings, the application for tax execution shall be filed with the presentation of the representative of the Fisco to the court with tax jurisdiction, or at the general table of entrances of the appeals chamber or organ of judicial superintendence in case of having to be assigned the competent court, informing as a result of the debt ballot, the name, address and character of the defendant, concept and amount claimed, as well as the lawful place of procedure established by the In their case, the precautionary measures requested should be indicated. Assigned by the competent court, such assignment shall be imposed on the court with the data specified above.

Upon completion of the relief provided for in the preceding paragraph and without further processing, the representative of the Fisco shall be entitled to release under his signature the order of claiming payment for the amount claimed by specifying its concept, with more than fifteen per cent (15 per cent) to respond to interests and costs, with the defendant quoted to oppose, within the corresponding time limit, the exceptions provided for in the second paragraph of this article. The commandment will accompany a copy of the existing debt ballot and the relevant demand writing.

Once ordered by the intervening judge, the Federal Public Income Administration shall be empowered to work through the representative of the Fisco and for the amounts claimed, the precautionary or executive measures in a timely manner. In the order in which such measures are made, the judge shall also provide that the total or partial lifting of such measures shall take place without the need for a new court order once and to the extent that the tax claim has been satisfied. In this case, the uprising will also be conducted by the representative of the Fisco on an ex officio basis. The lifting shall be carried out by the Federal Public Income Administration within a period not exceeding five (5) working days, after the cancellation of the tax claim.

The taxpayer or liability may offer directly to the Federal Public Income Administration, through the procedure established by it, the amounts charged for the total or partial cancellation of the debt executed. In this case the representative of the Fisco will practice the settlement of the debt with more the punitive interests calculated at five (5) working days after having been notified of the offer or made aware of it and, once the taxpayer or responsible for such liquidation is satisfied, will request the bank entity where the embargo has been carried out the transfer of such sums to the taxpayers accounts of the Federal Public Income Administration, which must proceed accordingly.

The procedure mentioned in the preceding paragraph, as well as the settlement of the debt and its interests, may be implemented through computer systems that allow the taxpayer or responsible to offer the bills in payment, to provide their conformity with the aforementioned settlement and to make payment by bank or electronic means, without the intervention of the Fisco representative.

Please refer to the Federal Public Income Administration to notify the precautionary measures requested, and any other kind of notification that is carried out in the process of execution, with the exception of the order of intimation of payment, in the compulsory electronic tax address provided for in the article without a number incorporated under article 3 of this Act. However, once the taxpayer or the responsible person is a domicile in the judicial proceedings, the subsequent notifications will be processed in the latter domicile through the system established by the judiciary.

The representative of the Fisco may request the general embargo on bank accounts, the funds and values of any kind that the respondents have deposited in the financial entities governed by law 21.526, to cover the amount stipulated, or any property of any kind or nature, general inhibitions of goods and other precautionary measures, aimed at guaranteeing the recovery of the debt being executed. You can also control your diligence and effective restraint.

Entities required for the obstruction, decrease or lifting of precautionary measures should immediately inform the Federal Public Income Administration of their outcome, and for the funds and securities seized. To that end, it shall not govern the secret provided for in article 39 of Act 21.526. The Federal Public Income Administration may provide a computer system for the required entities to fulfil their duty of information.

For cases where there is a need for physical impeachment or house search, the respective order of the competent judge shall be required. The representative of the acting Fisco shall be entitled to take action for this purpose.

If the precautionary measures are relapsed on recordable property or bank accounts of the debtor, their annotation shall be carried out on an ex officio basis by the representative of the Fisco, and may be carried out through the means established by the Federal Administration. Such an office shall have the same value as a requirement and court order.

Responsibility for the origin, reasonableness and scope of the measures taken by the representative of the Fisco shall be subject to the provisions of article 1766 of the Civil and Commercial Code of the Nation, without prejudice to the relevant professional responsibilities to its enrollment entity.

In the event that any precautionary measure is effectively impeded prior to the defendant ' s injury, the measure must be notified by the Fisco representative within five (5) days after the defendant has taken notice of its obstruction.

In the event that the executioner objects to exceptions, the judge shall order the transfer with copies for five (5) days to the executor, debiendo el auto que así lo establece notse por cédula al representante del Fisco interviniente en el domicilio legal constituted. In order to substantiate the exceptions, the provisions of the executive judgment of the Code of Civil and Commercial Procedure of the Nation shall apply. Whatever the time elapsed in the execution, the declaration of expiry of the judicial proceedings shall not be carried out without prior intimation by cédula to the actor in order to show his interest in its continuation. The execution sentence will be appealable, with the Federal Public Income Administration ' s right to release a new title of debt and to repeat the terms provided for in article 81 of this Act.

The time limit has expired without exceptions, the judgement will be handed down, leaving the enforcement of the claim, its interests and costs expeditious.

The representative of the Fisco shall proceed to perform the liquidation and notify the defendant, for the term of five (5) days, during which the executed person may challenge it to the judge in question, which shall be in accordance with the procedure for that stage of the execution, as stipulated in the Civil and Commercial Procedure Code of the Nation. In such a state, the representative may also, by the same way, notify the respondent of the administrative estimate of fees, if not of a judicial nature. The Federal Public Income Administration shall, on a general basis, establish the guidelines to be adopted for the administrative estimation of fees for the representative of the Fisco in accordance with the parameters of the Law on Professional Lawyers, for National and Federal Justice Assistants.

If the execution of the administrative fee is not accepted, judicial regulation will be required.

In the face of the debtor ' s attachment to a payment facility regime, the Fisco representative will request the filing of the proceedings. If the expiry of such a plan is due to non-payment of assessed contributions or for any other reason, the Federal Public Income Administration shall be entitled to issue a new debt ballot for the unfulfilled balance. ”

ARTICLE 217. Replace the term “procurers or tax agents” in articles 96 and 97 of Law 11.683, a text ordered in 1998 and its amendments, by the “representatives of the Fisco”.

ARTICLE 218.- Replace article 98 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 98.- The provision and distribution of fees for lawyers exercising the representation and sponsorship of the Fisco shall be made by the Federal Public Income Administration in the forms and conditions established by the Fisco. Such fees shall be claimed to counterparts who are convicted on costs and may only be received once the tax credit has been fully satisfied.

Where the taxpayer or liability cancels the tax claim, or offers in payment the amounts charged in accordance with the procedure provided for in the eleventh and twelfth paragraphs of article 92, prior to the expiration of the time limit for opposing regulatory exceptions, the fees to be earned shall be set at the minimum provided for in the Law on Professional Barriers, National and Federal Justice Assistants, except for the high level of the base.

The prosecutions referred to in the fourth paragraph of article 92 shall not accrue fees for lawyers acting as representatives or sponsors of the Federal Public Income Administration and entities provided for in article 8 (b) of Act No. 24.156. ”

ARTICLE 219.- Replace article 100 (g) of the Law 11.683, which was ordained in 1998 and its amendments, with the following:

“(g) by communication in the taxpayer’s e-home or responsible, in the forms, requirements and conditions established by the Federal Public Income Administration, which shall guarantee the correct receipt by the recipient. ”

ARTICLE 220. Incorporate as the last paragraph of Article 100 of Law 11.683, text ordered in 1998 and its amendments, the following:

“When the notification occurs in an unholy day, the next working day will be practiced. ”

ARTICLE 221.- Incorporate as article 101 (e) and (f) of the Law 11.683, ordained text in 1998 and its amendments, the following:

(e) For the competent authority of the conventions to avoid the double imposition of the Argentine Republic, when acting in the framework of a procedure of mutual agreement regulated in Title IV of this law.

(f) Regarding the balance sheets and accounting states of a commercial nature presented by the taxpayers or those responsible, attentive to their public character. ”

ARTICLE 222. Incorporate as the last paragraphs of article 101 of Act No. 11,683, an orderly text in 1998 and its amendments, the following:

“The information protected by the fiscal secret contained in this article is excluded from the right of access to public information in the terms of Law 27,275 and the laws that modify, replace or replace it.

The Federal Public Income Administration will arbitrate the means for taxpayers and those responsible, through the platform of the agency and using its tax code, to share with third parties their determination and own documentation affidavits submitted by them through this means. The collection agency shall not be liable in any way for the consequences that the transmission of such information may cause or in any case ensure its accuracy. ”

ARTICLE 223.- Replace article 107 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 107.- State and private agencies and entities, including banks, stock exchanges and markets, have the obligation to provide the Federal Public Income Administration at the request of the administrative judges referred to in paragraph 1 (b) of Article 9 and Article 10 of Decree 618/1997, all information, on time or in the mass, that is requested for substantial reasons, in order to prevent and combat fraud, the implementation and the future provision of taxation.

The entities and jurisdictions that make up the national, provincial and municipal public sector shall provide the public information that they produce, obtain, obre in their possession or are under their control, to the Federal Public Income Administration, which may be carried out through computer systems and means of communication in the forms and conditions that are agreed between the parties. Requests for reports on persons and other contributors or officials, and on documents, acts, property or rights registered; the annotation and lifting of precautionary measures and orders for the transfer of funds that are intended for public registries, financial institutions and third parties, which are required or decreed by the Federal Public Income Administration and the competent judges, may be made available through computer systems and means of communication, in the form and in the form of regulation. This provision shall prevail over the specific legal or regulatory rules of any nature or matter, which impose different forms or solemnities for the purpose of such requests, precautionary measures and orders.

The requested information may not be refused by invoking the provisions of laws, organic letters or regulations that have determined the creation or functioning of the said agencies and State or private entities.

Public officials have an obligation to facilitate the cooperation they are requested to do with the same purpose, and to report any infractions that may come to their knowledge in the exercise of their functions under the penalty of the penalties that may be appropriate. ”

ARTICLE 224.- Replace the first paragraph of article 111 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“At any time, for substantial reasons and under its exclusive responsibility, the Federal Public Income Administration may request a preventive embargo or, in its absence, a general inhibition of property for the amount presumably owed by taxpayers or those who may be debtors of solidarity. ”

ARTICLE 225. Replace the first and second paragraphs of Article 145 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 145.- The Public Prosecutor ' s Court will have its headquarters in the Autonomous City of Buenos Aires, but may act, be constituted and be sessed by delegations established within the Argentine Republic. The national executive branch shall establish such headquarters at a regional level.

The Public Prosecutor ' s Court may also act, constitute and sessitize anywhere in the Republic through mobile delegations operating in the places and the periods of the year in which its regulations are established. ”

ARTICLE 226.- Replace article 146 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 146.- The Public Prosecutor ' s Court shall consist of a Governing Body, a Jurisdictional Body and a Presidency. ”

ARTICLE 227. Incorporate as articles without number following Article 146 of Law 11.683, text ordered in 1998 and its amendments, the following:

“Article ...- Governing Body. The Governing Body will be composed of a General Coordination and General Secretariats.”

ARTICLE ...- Designation of the General Coordinator. The General Coordinator shall be appointed by the national Executive.

ARTICLE ...- Attributions and responsibilities of the General Coordinator. The Coordinator-General shall have the following powers and responsibilities:

(a) Planning, directing and controlling the administration of human resources.

(b) To direct and coordinate technical support activities to the agency.

(c) Ensuring the proper application of human resources legislation and assistance, forecasting and medical examination services.

(d) Order the instruction of administrative-disciplinary summaries.

(e) Develop and propose changes to the organizational structure.

(f) To intervene in all administrative acts related to the economic, financial and budgetary management of the jurisdiction, in accordance with the existing legal and regulatory standards.

(g) Assist the President of the Public Prosecutor ' s Court in the design of budgetary policy.

(h) Coordinating the design and implementation of administrative and financial policies of the agency.

(i) Design the acquisition plan for movable property, property and services for the Tribunal Fiscal de la. Nation and understand in recruitment processes.

(j) Understand in the administration of the physical spaces of the organism.

(k) To propose to the Ministry of Finance the appointment of the Secretary-General of Administration.

(l) Exercising any other assignment that is consistent with the charge and necessary for the performance of the administrative functions of the National Prosecutor ' s Court.

ARTICLE ...- Jurisdictional Body. The Jurisdictional Body shall consist of twenty-one (21) vowels, Argentinians, thirty (30) or more years of age and four (4) or more years of exercise of the profession of lawyer or public accountant, as appropriate.

It will be divided into seven (7) rooms. Of these, four (4) will have competition in tax matters and each will be composed of two (2) lawyers and one (1) public accountant. The remaining three (3) shall have jurisdiction in customs matters and each shall be composed of three (3) lawyers.

Each vowel will be assisted in his or her functions by a secretary with a lawyer's or accountant's title.

The composition and number of rooms and vowels may be modified by the national executive branch.

The vowels will hold their positions in the place for which they were appointed, not being able to be transferred without their consent.

In cases of recusal, excuse, vacance, license or impairment, the vowels will be replaced — in accordance with the competition — by vowels of the same Title, as established in the rules of procedure.

ARTICLE ...- Presidency. The President of the Public Prosecutor ' s Court shall be appointed from among the members of the National Executive and shall remain in office for the term of three (3) years, without prejudice to being able to be appointed again for office. However, it will continue in its functions until its new designation or that of another of the vowels occurs for the performance of the post. The Vice-President will be performed by the oldest vocal of different competition. ”

ARTICLE 228. Replace article 147 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 147.- Designation of vowels. The members of the Public Prosecutor ' s Court shall be appointed by the National Executive Branch, following a public contest of opposition and background, and in accordance with the regulations established therein, subject to the following conditions:

(a) When vacancies occur, the national executive branch shall convene a competitive examination to publicize the dates of the examinations and the integration of the jury to evaluate and qualify the opposition evidence of the applicants.

(b) The criteria and mechanisms for the qualification of examinations and the evaluation of the background shall be determined before the call to contest, ensuring equal treatment and non-discrimination between those who credit relevant backgrounds in the exercise of the profession or academic or scientific activity and those coming from the judicial or public administration sphere.

(c) The call to contest, the vacancies to be contested and the corresponding data will be published for three (3) days in the Official Gazette and in three (3) national circulation journals, identifying the sites where the information is available.

The national executive branch should keep up-to-date the information regarding the calls and allow access to forms for the registration of applicants on the website that it must have for that purpose, so as to enable all applicants of the Republic to know and access the information sufficiently in advance.

(d) The basis of the opposition test shall be the same for all applicants. The opposition test will be written and you will have to see about topics directly linked to the competence of the vowel that is intended to be covered. It will evaluate both theoretical and practical training.

(e) Nomin of applicants shall be publicized on the website referred to in subparagraph (c) of this article, in order to allow for any challenge that may be in respect of the suitability of candidates.

(f) A jury of specialists appointed by the Ministry of Finance will take the examination and qualify the opposition tests of the applicants. The background shall be qualified by the Registrars of the Ministry concerned. Of the qualifications of opposition and background tests, the applicants will be seen, who may challenge within five (5) days.

(g) On the basis of the assembled elements, a tea and priority order will be determined for the conduct of a personal interview by the Minister of Finance, who will be able to delegate this function to the Secretaries of his portfolio.

(h) The interview will be public and will aim to evaluate the suitability, functional aptitude and democratic vocation of the contestant.

(i) The Minister of Finance shall raise the proposal to the national executive branch, with all backgrounds linked to the contest, so that the latter evaluates the actions and proceeds to the designation of the respective vowels. ”

ARTICLE 229.- Replace the first paragraph of article 148 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 148.- The members of the Public Prosecutor ' s Court may be removed only after a decision of a jury chaired by the Procurator of the Treasury of the Nation and composed of four (4) members of lawyers, appointed for a period of five (5) years by the National Executive.

At least six (6) months before the expiration of each mandate or within the fifteen (15) days of a stay for another reason, the Public Bar Association of the Federal Capital will propose a list of three (3) candidates for each vacancy on the jury. The applicants must have more than ten (10) years of work in the profession and accredit suitability and competence in tax or customs matters. The national executive branch will elect the jurors from that list. If there is no proposal, it will appoint qualified professionals who meet those requirements.

The case shall be made compulsory if there is an indictment of the national executive branch or the President of the Prosecutor ' s Court and only by a decision of the jury if the prosecution has any other origin. The jury shall issue rules of procedure to ensure the right of defence and due process in the case. ”

ARTICLE 230. Replace article 149 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 149.- Incompatibility. The members of the Public Prosecutor ' s Court shall not be able to trade, engage in political activities or any professional activity, except for the defence of personal interests, spouse, parents or children, or to perform public or private employment, except for the commission of studies or teaching. Their retribution and forecasting regime shall be equal to those of the judges of the National Appeals Chamber in the Federal Administrative Dispute. For the purposes of the requirement for the effective provision of services, on a continuous or discontinuous basis, by the term referred to in the provisional regime of the judiciary of the Nation, the services provided in other positions in the Public Prosecutor ' s Court and in national agencies that carry out functions related to tax and customs matters shall also be computed.

The Coordinator-General, the Secretaries-General and the Legal Secretaries of the vowel shall have the same incompatibility as those set out in the preceding paragraph.

The President of the Public Prosecutor ' s Court shall have a monthly supplement equivalent to twenty per cent (20%) of the total monthly retribution corresponding to him pursuant to the first paragraph of this article. The same supplement shall be received by the Vice-President for the period in which he replaces the President, provided that the replacement reaches at least thirty (30) days. ”

ARTICLE 231. Replace article 150 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 150.- Exclusion and Recussion. The members of the Public Prosecutor ' s Court may be challenged and shall be excused from intervening in the cases provided for in the Civil and Commercial Proceedings Code of the Nation, where they shall be replaced by the remaining vowels in the form set out in the fourth article without a number incorporated under article 146 of this Act, if the recussion or excuse is accepted by the President or Vice-President, if the first is excused. ”

ARTICLE 232. Replace article 151 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 151.- Distribution of Records. Plenary. The distribution of files will be carried out through public drawing, so that the files are awarded to the vowels in a number successively uniform; such vowels will act as instructors of the cases that are awarded to them.

When a matter of law has been subject to divergent pronouncements by different chambers, the interpretation of the law shall be determined that all rooms shall be kept uniformly by their meeting in plenary. The call must be made within the sixty (60) days of being the vowels in knowledge of this circumstance, or at the request of part in a cause. In the latter case, once the plenary has been completed, the case will be returned to the room in which it is established to sit down, applying the interpretation sent to the plenary.

The summons to the Public Prosecutor ' s Court shall be made on its own motion or at the request of any court, by the President or Vice-President of the Public Prosecutor ' s Court, as appropriate.

When the interpretation in question is to be seen on legal provisions of common application to tax and customs rooms, the plenary shall be integrated with all rooms and shall be chaired by the President of the Public Prosecutor ' s Court.

In the case of exclusive competition provisions for tax rooms or Customs Chambers, the plenary shall be integrated exclusively with the relevant chambers; it shall be chaired by the President of the Public Prosecutor ' s Court or the Vice-President, as the case may be, and shall be validly constituted with the presence of the two thirds (2/3) of the members in exercise, to establish legal interpretation by an absolute majority. The same quorum and majority will be required for joint plenary (imposed and customs). Whoever presides over the plenary will have double vote in case of a tie.

Where any of the chambers bound to the doctrine laid down in the plenary referred to in this article is of the opinion that in a given case it is appropriate to refer to such jurisprudence, it shall be called to a new plenary, as set out above.

The plenary shall be notified to the chambers to suspend the final pronouncement in cases where the same questions of law are discussed. Until the corresponding legal interpretation is established, the time limits for sentencing will be suspended, both in the case file that may be subject to the agreement and in the analogous cases.

ARTICLE 233.- Replace article 158 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 158.- Attributions and Responsibilities of the President. The President shall have the following powers and responsibilities:

(a) To legally represent the Public Prosecutor ' s Court, either personally, or by delegation or mandate, in all acts and contracts required for the operation of the service, in accordance with the provisions in force, and to subscribe any public or private documents necessary.

(b) Organize and regulate the internal functioning of the National Fiscal Tribunal in its structural, functional and personnel management aspects, including the dictation and modification of the organic-functional structure at the lower levels than approved by the national Executive.

(c) To subscribe, on behalf of the national executive branch and under the prior authorization of the Ministry of Finance, collective labour conventions with the union entity representing the staff, under the terms of Act No. 24,185.

(d) To set the general schedule and special schedules in which the agency will operate, in accordance with the needs of the specific jurisdictional function that it performs.

(e) To issue the plan of action and the proposed budget of expenditure and investments to the Ministry of Finance on an annual basis for the next year.

(f) Approval of the costs and investments of the agency, which may redistribute the receivables without altering the total amount allocated.

(g) Exercising any other attribute that is compatible with the charge and necessary for the performance of the functions of the agency. ”

ARTICLE 234.- Incorporate as the second paragraph of article 167 of Act No. 11,683, text ordained in 1998 and its amendments, the following:

“If the appeal is lodged with the Public Prosecutor ' s Court against the acts enumerated in article 76 of this Act concerning which it is manifestly inappropriate, the effects of such acts shall not be suspended. ”

ARTICLE 235.- Replace article 169 of Law 11.683, which was ordered in 1998 and its amendments, with the following:

“Article 169.- Within ten (10) days of receipt of the file in the vowel, the appeal will be transferred for thirty (30) days to answer it, make exceptions, accompany the administrative file and offer its proof.

The period of thirty (30) days established in the preceding paragraph shall be extended only by agreement of parties in writing to the Tribunal within that period and by a term not exceeding thirty (30) days. ”

ARTICLE 236.- Replace the first paragraph of article 171 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“Article 171.- Within the five (5) days of the response of the Impositive General Directorate or the General Customs Directorate, in its case, the vowel will transfer the appealer for the term of ten (10) days of the exceptions that he would have opposed to answer them and offer the proof. ”

ARTICLE 237.- Replace article 172 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 172.- Once the appeal and exceptions have been answered, if there is no evidence to produce, within ten (10) days, the vowel will lift the cars to the room. ”

ARTICLE 238.- Replace article 173 of Act No. 11,683, which was ordained in 1998 and amended by the following:

“Article 173.- Preliminary trial. If no exceptions had been made, or once they had been processed or their treatment had been resolved with the merits, the vowel, within ten (10) days, will cite the parties to a hearing. A remedy of replenishment may be raised in this resolution.

In such an act, it will receive the demonstrations of the parties with reference to the controversial facts and the proposed evidence. The vowel may question the parties about the facts and the relevance and feasibility of the test. Hearing the parties, it shall set the articulated facts that are conducive to the decision of the dispute and shall have the opening to trial or that the cause is resolved as pure law.

If any of the parties object to the test opening, the vowel will resolve whatever comes after hearing the counterpart.

If all parties state that they do not have any evidence to produce, or that this consists only of the records of the file or of the document already added and not questioned, the case will be conclusive for final.

If the vowel decides in the act of the hearing that the question must be resolved as pure right, he will lift the cars to the room within ten (10) days. A remedy of replenishment may be raised in respect of the trial opening or declaration of pure right. ”

ARTICLE 239. Incorporate as an article without a number following article 173 of Law 11.683, a text ordered in 1998 and its amendments, the following:

"ARTICULO... Test opening. If there is evidence to produce, the vowel will decide within ten (10) days on the relevance and admissibility of the evidence, setting a term that may not exceed sixty (60) days for its production.

At the request of any party, the vowel may extend the term for another period that may not exceed thirty (30) days.

Mediating party agreement the expansion may not exceed the term of forty-five (45) days. ”

ARTICLE 240. Replace article 176 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 176.- After the term of proof or diligence the measures to better provide that has ordered or elapsed one hundred eighty (180) days of the car that orders them—prorrogable for one time for the same time—the instructor vowel, within ten (10) days, shall declare its closure and shall raise, within five (5) days, the petitions to the room, which within five (5) days shall make them available to the parties for the sake of the most arguments. This hearing shall be held within twenty (20) days of the elevator of the case to the courtroom and may only be suspended — for the only time — on the grounds of the Public Prosecutor ' s Court, which shall set a new date of hearing within thirty (30) days after the first. ”

ARTICLE 241.- Replace the last paragraph of Article 184 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

“When, depending on the powers of article 164, the Public Prosecutor’s Court requalifies or reduces the penalty to be applied, the costs shall be imposed by the order caused. However, the Court may impose the costs on the National Fisco, when the characterization or amount of the penalty incurred is proved to be fearful or unjustifiable. ”

ARTICLE 242. Replace article 187 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 187.- The Public Prosecutor ' s Court may exercise in the judgement the settlement of the tax and accessories and fix the amount of the fine or, if it deems appropriate, give the precise basis for this, ordering within ten (10) days the recurring divisions that carry out the liquidation within thirty (30) extended days for the same period and once, subject to the expectation of the applicant.

Within five (5) days a transfer of liquidation by the parties shall be carried out for a period of five (5) days. Upon receipt of the reply, the Public Prosecutor ' s Court shall decide within 10 days. This resolution will be appealable within fifteen (15) days, the remedy must be found when it is filed. ”

ARTICLE 243.- Replace article 200 of Act No. 11,683, which was ordained in 1998 and its amendments, with the following:

“Article 200.- The use of electronic records, electronic documents, electronic signatures, digital signatures, electronic communications and electronic tax address, in all submissions, communications and procedures — administrative and administrative — established in this law, with equal legal effectiveness and evidentiary value as their conventional equivalents, in accordance with the guidelines established by the national executive branch”,

ARTICLE 244.- Incorporate as Title IV of Law 11.683, ordained text in 1998 and its amendments, the following:


ARTICLE 205. Scope of application. This Title regulates the procedure of mutual agreement provided for in the conventions to avoid the double imposition by the Argentine Republic on income and property taxation, which constitutes a mechanism for the settlement of disputes arising in cases where there is or may be, for a particular taxpayer, an imposition not in accordance with a particular convention.

ARTICLE 206.- Competent Authority. The competent authority to understand this procedure is the Ministry of Finance Ministry of Finance.

In order to resolve the question raised and to reach the material truth of the facts, the Treasury Secretariat may request the appropriate person and at any time of the procedure, all the documentation and reports it deems necessary, which shall be forwarded within a period not exceeding one (1) month from the receipt of the order, without being invoked, among others, the figure of the fiscal secret, provided for in article 101 of this Act.

ARTICLE 207.- Periods. The request for the commencement of a mutual agreement procedure shall be filed prior to the end of the period provided for in the respective agreement or, failing that, within three (3) years, counted from the day after the first notification of the act which occurs or is likely to result in an imposition not in accordance with the provisions of the agreement.

ARTICLE 208. Start of the Mutual Agreement Procedure. Any tax resident in the Argentine Republic, or non-resident when the respective agreement so permits, shall be entitled to file a request for the initiation of a mutual agreement procedure when it considers that the measures adopted by one of the States imply or may imply an imposition not in accordance with the respective agreement. In the event that a request for the initiation of a mutual agreement procedure is made with respect to an act that has not yet caused an imposition contrary to the agreement, the taxpayer must reasonably establish that there is a certain probability that such imposition is generated.

Upon receipt of the request for the initiation of the procedure of mutual agreement, the competent authority shall notify the competent authority of the other State of the request.

ARTICLE 209.- Application Form requirements. The commencement of the procedure shall be formulated in writing at the entrance table of the competent authority and shall contain, at least:

(a) Full name or social reason, address and CUIT or CUIL, if applicable, of the person submitting the request and of all parties involved in the transactions under review.

(b) A detailed presentation on individuals and facts, acts, situations, legal and economic relations and legal forms or structures relating to the case, attaching a copy of the supporting documentation, if applicable. A translation by national public translator enrolled in the Argentine Republic should be accompanied when documents are submitted in a foreign language.

(c) Identification of the fiscal periods involved.

(d) The technical-legal framework that the taxpayer or responsible considers applicable and the reasons why it considers that there has been or is likely to be an imposition contrary to the convention.

(e) The identification of administrative or judicial remedies filed by the applicant or by other parties involved, as well as any decisions it may have rendered on the matter.

(f) The indication of whether any of the subjects involved in the operations subject to the submission has raised the issue or a similar matter before the other competent authority of the convention. If so, attach a copy of the reply issued by the other State party.

(g) The signature of the taxpayer or his legal representative or president authorized by statutes, contracts or powers, accompanying the documentation that the representation is valid.

ARTICLE 210- Supplementary information. In the event that the submission does not comply with the requirements of article 209 or that the competent authority considers that the submission of additional documentation or the remedy of errors is necessary, it may require, within two (2) months from the date of submission of the initial request, that the taxpayer or responsible provide supplementary information or remedy the errors.

The presenter will have an improbable period of one (1) month, counted from the day after the notification of the requirement, to fill the fallacies. Lack of compliance will determine the file of the proceedings and the application will be unsubmitted.

ARTICLE 211.- Admissibility. The competent authority, upon receipt of a request for the initiation of a procedure of mutual agreement or, where appropriate, the additional documentation required, shall have a period of two (2) months to admit the question raised or reject it in a manner based on the terms of article 212 of this law.

The lack of pronouncement on the part of the competent authority, with respect to the admissibility of the submission of the procedure in mutual agreement, within the specified time limits, shall imply its admission.

The decision regarding the admissibility of the case shall be notified to the person at the address it had appropriated.

ARTICLE 212. Denial of start. The application for the initiation of the mutual agreement procedure may be refused in the following cases:

(a) Where the competent authority considers that there is no dispute regarding the application of the convention.

(b) When the request has been submitted outside the established time limit or is submitted by an un legitimized person.

(c) When the request relates to the opening of a new procedure of mutual agreement, carried out by the same subject, containing the same object and the same cause, provided that the same issue had been discussed in an earlier presentation.

(d) When they measure other reasons duly founded by the competent authority.

Where the application for the initiation of a mutual agreement procedure is denied, the competent authority shall notify the applicant and the competent authority of the other Contracting State of such denial.

ARTICLE 213.- Procedures of mutual agreement admitted. In cases where the dispute is concerned with the correct application of the agreement in the Argentine Republic, once the case has been admitted, the competent authority shall communicate the admission of the procedure to the Federal Public Income Administration to inform it, if appropriate, of the existence of procedures in process and of judgements relapsed on the question raised.

The competent authority shall in itself resolve the question raised as long as the dispute concerns an incorrect application of the convention in the Argentine Republic. In the event that the competent authority cannot resolve it unilaterally because it considers that there is an imposition contrary to the convention in the other State, it shall be communicated with the other competent authority, in order to attempt to resolve the dispute bilaterally.

ARTICLE 214.- Procedure before the other Contracting State. In the face of a communication received from the other Contracting State regarding a presentation made there, the competent authority shall have a maximum period of six (6) months from the receipt of the communication and the supporting documentation to issue an initial communication manifesting its position.

ARTICLE 215. Termination of the Procedure. The mutual agreement procedure shall terminate in any of the following forms:

(a) By express withdrawal from the taxpayer, in which case the proceedings will be archived.

(b) By decision of the competent authority adopted unilaterally or bilaterally, in which case it shall be communicated to the applicant.

Both the withdrawal of the mutual agreement procedure and the unilateral decision taken by the competent authority shall be communicated to the competent authority of the other State.

ARTICLE 216.- Interrelation with other procedures. Where the dispute is also subject to a jurisdictional process that is being processed at administrative or judicial headquarters, and the decision taken by the competent authority is favourable to the taxpayer, the Fisco must take that criterion, without the imposition of costs.


ARTICLE 217. Establish a regime whereby taxpayers or officials may apply for a “Joint Determination of International Operations Prices” (DCPOI) with the Federal Public Income Administration, which sets out the applicable criteria and methodology for the determination of prices, amounts of counterclaims or profit margins of transactions referred to in article 15 of the Tax Act, 1997.

The procedure shall be governed by the following provisions:

(a) The application shall be formalized before the Federal Public Income Administration prior to the commencement of the fiscal period in which the transactions to be covered by the DCPOI shall be carried out. The request should include a proposal on which the market value is based for the transactions or business lines involved.

(b) Their submission shall not imply suspension of the course of the deadlines, nor shall it justify the breach of the obligation in respect of the transfer price regime.

(c) The fiscal criterion and methodology for the determination of prices, amounts of contractions or profit margins contained in the DCPOI, agreed upon on the circumstances, background and other data supplied, taken into account until the time of its subscription, will exclusively link the taxpayer or responsible and the Federal Public Income Administration. If it is relevant to international agreements or conventions, the reference information of the agreement may be exchanged with third countries.

(d) The validity and application of the DCPOI shall be subject to the resolute condition that the transactions are carried out in accordance with the terms set out therein. The Federal Public Income Administration may terminate the DCPOI if it is verified that the prices, amounts of contractions or margins of profit established, no longer represent those that have used independent parts in comparable operations or if the existing economic circumstances had been significantly modified at the time of the adoption of the DCPOI. Such a measure shall not affect the validity of transactions carried out in accordance with the terms of DCPOI, until the decision is notified to the taxpayer.

(e) The Federal Public Income Administration shall regulate the form, time, requirements and other conditions that taxpayers and officials should comply with for the purposes of this article. It will also be incumbent on the latter to establish the sectors of activity or business lines that are qualified for the submission of applications.

The agreement does not inhibit the verification and control powers of the Federal Public Income Administration.

Moreover, by means of the conformity of the competent authority of the conventions in order to avoid the double imposition by the Argentine Republic, the agency may make joint determinations with the competent authorities of the co-contractor states. ”

ARTICLE 245. Please refer to article 10, the last paragraph of article 35 (g), the first article without an aggregate number following article 40, the article added after article 77, the article without an aggregate number following article 78, and articles 157 and 201, all of them of law 11.683, text ordered in 1998 and its amendments.

Article 246.- Replace article 2, paragraph 2 (b) and (d), with the following:

“(b) Those imposed by the Ministry of Labour, Employment and Social Security for lack of registration of workers in the terms of article 7 of Act No. 24.013 and article 40 (g) of Act No. 11.683, which was ordained in 1998 and its amendments;”

“(d) Those imposed by the Federal Public Income Administration in the terms of article 17,250, subparagraphs 1 (a) and (b), and those resulting from non-compliance with due registration of workers provided for in article 40 of Act 11,683, which was ordered in 1998 and its amendments;”

ARTICLE 247. This Title will begin to govern the day after its publication in the Official Gazette. The designation procedure provided for in new article 147 of Law 11.683, a text ordered in 1998 and its modifications, will not be applicable to the selection processes of current vowels.


ARTICLE 248.- Incorporate as an article without a number following Article 576 of the Customs Code (Law 22,415 and its amendments), the following:

“FOURTH...- 1. In cases of importation or exportation of goods with deficiencies or that does not conform to the contracted specifications, the importer or the exporter, instead of accepting the treatment provided for in Articles 573 to 576, may choose to re-export or re-import such goods and request the return of the taxes paid in a timely manner, provided that the goods have not been processed, repaired or used in the country of reasonable import or export.

2. The use of the merchandise will not prevent its return if it has been indispensable to verify its defects or other circumstances that have motivated its return.”

ARTICLE 249.- Replace Article 577 of the Customs Code (Law 22,415 and its amendments) with the following:

“Article 577.- 1. The customs service may authorize that, instead of being re-exported, the goods with deficiencies be abandoned in favour of the national State or destroyed or unused in a manner that removes all commercial value under customs control. It may also dispense the exporter with the obligation to reimport the defective goods when the re-export is not authorized by the authorities of the country of destination, or when the return is uneconomic or inconvenient, and the exporter duly and faithfully credits the total destruction of the goods abroad.

2. Regulation shall determine the maximum time within which the benefits provided for in this Chapter may be invoked. You may also set the maximum percentages or values within which this exemption may be used, and may vary them depending on whether or not the material or manufacturing deficiencies are checked by the customs service. ”

ARTICLE 250. Replace article 947 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 947: In the cases provided for in articles 863, 864, 865 (g), 871 and 873, when the square value of the goods smuggled or attempted, is less than five hundred pesos ($500,000), the act shall be considered a minor customs offence and a fine of two (2) to ten (10) times the place value of the goods and the confiscation of the goods shall be applied exclusively.

In the case of tobacco or its derivatives, the act shall be considered a minor contraband customs violation when the square value of the goods smuggled or their attempt is less than one hundred and sixty thousand ($160,000).

In the case of the goods set forth in the preceding paragraph, the customs service shall proceed to confiscation and destruction. ”

ARTICLE 251. Replace article 949 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 949: However, the value in square of the traded merchandise or its attempt is less than five hundred thousand pesos ($500,000) or weights one hundred and sixty thousand ($160,000) in the case of tobacco or its derivatives, the fact shall constitute a crime and not a minor smuggling violation, in any of the following cases:

(a) Where the goods are part of a larger amount, if the whole exceeds that value;

(b) Where the accused had been convicted of a final sentence for any of the offences provided for in articles 863, 864, 865, 866, 871 and 873 or for the minor smuggling offence. ”

ARTICLE 252. Replace Article 1001 of the Customs Code with the following:

“Article 1001.- Any person appearing before the customs service shall, in his first presentation, constitute a domicile within the urban radio in which the respective customs office has its seat or through any of the electronic means established by the regulation. ”

ARTICLE 253.- Replace Article 1013 of the Customs Code with the following:

“Article 1013.- The acts listed in article 1012 as well as those whose notification is provided in the procedures regulated by this Code shall be notified by any of the following means:

(a) Personally, by registering the proceedings by means of a record signed by the person concerned, indicating his or her identity data;

(b) by spontaneous presentation of the person concerned, of which his or her knowledge of the respective act results;

(c) by ballot, to be processed as provided for in articles 1014 and 1015;

(d) by any electronic means to determine the regulation;

(e) either by telegram or copied or certified with delivery notice;

(f) by trade issued as express certificate with notice of receipt. In this case, the ex officio and the annexed documents should be displayed before the envelope open to the authorized postal agent, who will seal it together with the copies to be added to the performance;

(g) by another postal means which permits the receipt of the communication of the act in question;

(h) automatically, on Tuesdays and Fridays, or the next working day if any of them were traded, for those whose domicile was constituted in a customs office under the provisions of articles 1004 and 1005. For this purpose, the customs service will facilitate the participation of the interested parties to the said office and the display of the proceedings in question in the days indicated;

(i) edict to be published for one (1) day in the Official Gazette, when it comes to uncertain persons or whose domicile is ignored;

(j) by notice to be published for one (1) day in the Customs Distribution Bulletin when it comes to notifying those who are at their disposal the amounts that correspond to them to receive for export stimuli. ”

ARTICLE 254.- Replace Article 1053 of the Customs Code with the following:

“Article 1053.- 1. The objections to acts by which:

(a) Customs taxes shall be liquidated, in an original or supplementary manner, provided that the respective liquidation is not contained in the sentencing ruling in the procedure for offences;

(b) The restitution of the amounts that the Fisco has unduly paid under the export stimulus regimes governed by customs legislation shall be considered;

(c) The application of prohibitions;

(d) The payment of the amounts claimed by the interested parties to the Fisco is refused under the export stimulus regimes governed by customs legislation;

(e) Automatic fines;

(f) Issues that may affect the rights or legitimate interests of those who are not covered by other procedures are resolved.

2. It will not be necessary to promote the challenge provided for in paragraph 1 when the act has been issued by the Director-General of Customs or when the act directly implements a decision issued or arising from an instruction given to customs officials or by the Director-General.

3. In the cases referred to in paragraph 2, the administrator may choose to formulate the challenge set forth in this Chapter or to deduce the appeal under article 1132. ”

ARTICLE 255. Replace Article 1056 of the Customs Code with the following:

“Article 1056.- The filing of a challenge must be presented in the customs office of which the action is contested, which should immediately be submitted to the administrator. It may also be presented by any of the electronic means to determine the regulation. ”

ARTICLE 256.- Replace Article 1058 of the Customs Code with the following:

“Article 1058.- The filing of the challenge of the acts listed in Article 1053 (a), (b) or (e) shall have suspensive effect. ”

ARTICLE 257. Replace Article 1069 of the Customs Code with the following:

“Article 1069.- 1. They are only susceptible to repetition:

(a) spontaneous payments;

(b) Payments made at the request of the customs service, provided that the corresponding settlement:

(1) has not been subject to review in the dispute proceedings; or

(2) is not contained in the sentencing ruling in the proceedings for offences

2. It will not be necessary to promote the repetition provided for in paragraph 1 when the act has been dictated by the Director-General of Customs or that act directly implements a ruling or an instruction given to customs officials by the Director-General.

3. In the cases referred to in paragraph 2, the administrator may choose to formulate the repetition as prescribed in this Chapter or to deduce the appeal or the contentious claim provided for in article 1132. ”

ARTICLE 258. Replace article 1094 (d) of the Customs Code with the following:

“(d) the settlement of the taxes that may correspond or of the amounts that the Fisco has paid unduly under the export stimulus regimes, whose restitution is claimed, as appropriate.”

ARTICLE 259. Replace the second section of Article 1144 of the Customs Code (Law 22,415 and its amendments) with the following:

“2. Resolutions implementing the sanctions referred to in this article shall be appealable within the third day before the National Chamber, but the appeal shall be carried out within the time frame and form provided for the appeal of the final judgement. ”

ARTICLE 260. Replace article 1146 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1146.- Within ten (10) days of receipt of the file in the vowel, the appeal will be transferred for thirty (30) days to the appealed person to answer it, make exceptions, accompany the administrative file and offer its proof.

The period of thirty (30) days established in the preceding paragraph shall be extended only to mediate the written consent of the parties to the Tribunal within that period and for a term not exceeding thirty (30) days. ”

ARTICLE 261. Replace Article 1149, paragraph 1, of the Customs Code (Law 22,415 and its amendments), with the following:

“1. Within five (5) days of the answer of the General Customs Directorate, the vowel will transfer the appealer for the term of ten (10) days, of the exceptions that he would have opposed to answer them and offer the test. ”

ARTICLE 262. Replace Article 1150 of the Customs Code (Law 22,415 and its amendments) with the following:

“Article 1150.- Once the appeal has been answered and, if any, the exceptions, if there is no evidence to produce, within ten (10) days, the vowel will lift the cars to the Chamber. ”

ARTICLE 263.- Replace article 1151 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1151.- If no exceptions had been made or once they had been processed or their treatment had been resolved with the merits, the vowel, within ten (10) days, will cite the parties to a hearing, which will preside in an indelible manner. A remedy of replenishment may be raised in this resolution.

In such an act, it will receive the demonstrations of the parties with reference to the controversial facts and the proposed evidence. The vowel may question the parties about the facts and the relevance and feasibility of the test. Hearing the parties, it shall set the articulated facts that are conducive to the decision of the dispute and shall have the opening to trial or that the cause is resolved as pure law.

If any of the parties object to the test opening, the vowel will resolve whatever comes after hearing the counterpart.

If all parties state that they do not have any evidence to produce, or that this consists only of the records of the file or of the document already added and not questioned, the case will be conclusive for final.

If the vowel decides in the act of the hearing that the question must be resolved as pure right will lift the cars to the Hall within ten (10) days. A remedy of replenishment may be raised in respect of the trial opening or declaration of pure right. ”

ARTICLE 264.- Incorporate as an article without a number following Article 1151 of the Customs Code (Law 22,415 and its amendments), the following:

"Fuck... If there is evidence to produce, the vowel will resolve within ten (10) days on the relevance and admissibility of the evidence, setting a term that may not exceed sixty (60) days for its production.

At the request of any party, the vowel may extend the term for another period that may not exceed thirty (30) days. Mediating party agreement the expansion may not exceed the term of forty-five (45) days. ”

ARTICLE 265. Replace article 1152 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1152.- Evidence proceedings shall be handled directly and privately between the parties or their representatives and their outcome shall be incorporated into the process. The vowel will assist in ensuring the indicated effect, paving the inconveniences that are opposed to the conduct of the proceedings and implacing those who were remiss to lend their collaboration. The member shall, in the event of the necessary trial, have the power which article 35 of the Act 11.683 agrees with the Federal Public Income Administration to bring the persons before the Public Prosecutor ' s Court. ”

ARTICLE 266.- Replace article 1154 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1154.- 1. Requests for reports to public or private entities may be required by representatives of the parties. They shall be answered by an authorized official, with a clarification of signature, who shall appear before the vowel if he deems necessary, except that another staff member is appointed to that effect.

2. The Directorate-General for Customs shall report on the content of resolutions or interpretations applied in cases similar to that of the report. ”

ARTICLE 267. Replace article 1155 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1155.- 1. The term of proof, or the steps taken to better provide that it has ordered or elapsed one hundred and eighty (180) days of the car that orders them—prorrogable one time for the same time—the instructor vowel, within ten (10) days, shall declare its closure and shall raise, within five (5) days, the petitions to the Chamber, which within five (5) days shall make them available to the parties for further discussion—

2. This hearing shall be held within twenty (20) days of the elevator of the case to the Chamber and may only be suspended — for the only time — on the grounds of the Public Prosecutor ' s Court, which shall set a new date of hearing within thirty (30) days after the first. ”

ARTICLE 268. Replace article 1156 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1156.- Until the time of sentencing, the Public Prosecutor ' s Court may order measures to better provide that it deems appropriate, including expert measures through officials to be provided to it by the Federal Public Income Administration or those competent national agencies in the field concerned. Such officials shall act under the exclusive unit of the Public Prosecutor ' s Court. In these cases the time limit for sentencing will be extended in thirty (30) days. ”

ARTICLE 269. Replace article 1158 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1158.- Where evidence is not required or the time limit has expired to claim or the hearing has been held for the hearing of the case, the Prosecutor ' s Court shall pass the proceedings for the judgement. The lifting of the case to the respective Chamber shall be carried out within ten (10) days of the completion of the stages referred to in the preceding paragraph.

The Chamber shall make the call for cars within five (5) or ten (10) days of their having been elevated by the investigating vocal or of having been in a state of sentencing, according to the cases provided for in articles 1149, 1150 or 1155, respectively, computing the terms established by article 1167 after the call is final. ”

ARTICLE 270.- Replace article 1159 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1159.- In the case of appeal for delay in the issuance of the final decision of the administrator in the proceedings of challenge, repetition and for the offences, the appellant must request that the Public Prosecutor ' s Court invoke the case, in which case, once the court of the Public Prosecutor ' s Office has been authorized, the administrator will lose the competence to deal with the matter. For the purposes of the authorization of the instance, the instructor vowel, within the fifth day of the receipt of the cars, shall deliver office to the General Customs Directorate, in order that, in the term of ten (10) days, transmit the administrative proceedings corresponding to the cause; added them, the investigating vowel shall be issued on his origin within the term of ten (10) days.

The decision denying the authorization of an instance will be appealable within five (5) days by means of a well-founded remedy and, without further substance, the case will be raised within forty-eight (48) hours to the National Chamber.

Once the court has been authorized, the procedure established for appealing final resolutions will be followed. ”

ARTICLE 271. Replace article 1160 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1160.- The individual or collective person who is harmed in the normal exercise of a right or activity for excessive delay of administrative employees in carrying out a procedure or diligence in charge of the customs service may be brought before the Public Prosecutor ' s Court by recourse to the protection of their rights.

The applicant must, in advance, have promptly filed an order with the administrative authority and have passed a period of fifteen (15) days without the termination of the proceedings. ”

ARTICLE 272. Replace Article 1161 (1) of the Customs Code (Law 22,415 and its amendments) with the following:

“1. The Prosecutor ' s Court, if judged as appropriate in the light of the nature of the case, shall require the Federal Public Income Administrator to report shortly on the cause of the delay and how to make it cease. ”

ARTICLE 273.- Replace article 1163 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1163.- The party in the trial shall pay for all the precautionary expenses and costs of the contrary, even if it has not requested it. However, the respective Chamber may totally or partly exempt from this responsibility the overdue litigant, provided that it finds merit for this, expressing it in its pronouncement under the penalty of nullity of exemption. For the purposes expressed, the provisions governing the tariff of lawyers and prosecutors for representatives of the parties and their sponsors and the respective tariffs for the interested experts shall apply.

Where, depending on the powers granted by article 1143, the Public Prosecutor ' s Court requalifies the conduct or reduces the penalty to be applied, the costs shall be imposed by the order caused. However, the Court may impose the costs on the National Fisco, when the characterization or amount of the penalty incurred is proved to be fearful or unjustifiable. ”

ARTICLE 274.- Replace article 1166 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1166.- 1. The Public Prosecutor ' s Court may exercise in the judgement the settlement of the tax and accessories and fix the amount of the fine or, if it deems appropriate, give the precise basis for this, ordering within ten (10) days to the General Customs Directorate to perform the liquidation within thirty (30) days prorrogable for the same period and once, under the expectation of the applicant.

2. Within five (5) days the liquidation of the parties shall be transferred for a period of five (5) days. Upon receipt of the reply, the Public Prosecutor ' s Court shall decide within 10 days. This resolution will be appealable within fifteen (15) days the remedy must be found when it is filed.

3. When the Public Prosecutor ' s Court finds that the appeal is evidently malicious, it may provide that, without prejudice to the interest of article 794, another equal is liquidated until the time of the judgement, which may increase by one hundred per cent (100%). ”

ARTICLE 275. Replace the last paragraph of Article 1167 of the Customs Code (Law 22,415 and its amendments) with the following:

“If the breaches are repeated in more than ten (10) opportunities or in more than five (5) cases produced in one year, the President must, indefectably, make the accusation referred to in the first paragraph of article 148 of Law 11.683 concerning the vowels responsible for such breaches. ”

ARTICLE 276. Replace article 1171 of the Customs Code (law 22,415 and its amendments) with the following:

“Article 1171.- The parties may appeal to the Chamber within thirty (30) days of notifying the judgement of the Prosecutor ' s Court. No appeal has been filed, the sentence shall be handed over to the authority of a judge and shall be served within the fifteen (15) days of being held.

The Chamber shall be competent in whose jurisdiction the headquarters or permanent or mobile delegation of the Public Prosecutor ' s Court, depending on where the case has been established.

The time limit for appealing judgements in amparo appeals will be ten (10) days. ”

ARTICLE 277.- Replace Article 1173, paragraph 1, of the Customs Code (Law 22,415 and its amendments), with the following:

“1. The appeal is limited to the mere filing of the appeal. Within the fifteen (15) days following the date of his presentation the appellant shall express written grievances before the Public Prosecutor ' s Court, which shall transfer to the other party to answer it in writing in the same term, which, whether or not there is an answer, shall lift the cars to the Chamber without further substance, within forty-eight (48) hours. ”

ARTICLE 278.- The cargo on a ship cruise of goods that lacks free movement in the customs territory for a ranch, abortion provisions or supplies, from a deposit under customs control, shall be exempt from payment of taxes that tax their import or export for consumption.


ARTICLE 279.- Appropriate the following text as the Tax Penal Regime:


ARTICLE 1. Simple evasion. It will be repressed with imprisonment of two (2) to six (6) years by means of deceitful statements, malicious concealments, or any other ardid or deceit, either by action or by omission, evadiere total or part payment of taxes to the national fisco, to the provincial fisco or to the Autonomous City of Buenos Aires, provided that the evaded amount exceeds the instant sum of one million five hundred pesos per year ($ 1.500 thousand).

For the assumptions of local taxes, the objective condition of punibility established in the preceding paragraph shall be considered for each jurisdiction where the evasion has been committed.

ARTICLE 2. Evasion aggravated. The penalty shall be three (3) years and six (6) months to nine (9) years of imprisonment when in the case of article 1 any of the following cases shall be verified:

(a) The amount evaded exceeds the amount of fifteen million pesos ($ 15,0000,000);

(b) Intervention of human or legal persons or entities or entities involved, or use of structures, businesses, assets of affectation, trust instruments and/or non-cooperative jurisdictions, to conceal the identity or to hinder the identification of the true bound subject and the amount evaded exceeds the sum of two million pesos ($ 20,000);

(c) The obligation to fraudulently use exemptions, deductions, deferrals, releases, reductions or any other type of tax benefits, and the amount evaded by that concept exceeds the sum of two million pesos ($2,000,000);

(d) It would have mediated the total or partial use of invoices or any other equivalent, ideological or materially false document, provided that the damage generated by such concept exceeds the sum of one million five hundred thousand pesos ($ 1,500,000).

ARTICLE 3. Misuse of tax benefits. It will be repressed with imprisonment of three (3) years and six (6) months to nine (9) years the obligation that through deceitful statements, malicious concealments or any other ardid or deceit, will take advantage of, perceive or misuse refunds, recupiers, returns, subsidies or any other benefit of a national, provincial or corresponding tax nature to the Autonomous City of Buenos Aires provided that the amount of the amount of the amount of the one hundred dollars used

ARTICLE 4. Misappropriation of taxes. It will be repressed with imprisonment of two (2) to six (6) years the agent of retention or perception of national, provincial or Autonomous City of Buenos Aires, who does not deposit, in whole or in part, within thirty (30) days of expiry of the period of entry, the tax retained or perceived, provided that the amount not entered, exceeds the sum of one hundred thousand pesos ($ 100,000) per month.


ARTICLE 5. Simple evasion. It will be repressed with imprisonment of two (2) to six (6) years the obligation, through deceptive statements, malicious concealments, or any other ardid or deceit, either by action or by omission, to evadiere partial or totally to the national, provincial or Autonomous City of Buenos Aires, the payment of contributions or contributions, or both jointly, corresponding to the system of social security, provided that the amount evaded exceeds 200000 dollars.

ARTICLE 6. Evasion aggravated. The prison to apply will be raised from three (3) years and six (6) months to nine (9) years when in the case of Article 5, for each month, any of the following assumptions will be verified:

(a) The amount evaded exceeds the amount of one million pesos ($1,000,000);

(b) Intervention of a person or human or legal persons or entities involved, or use of structures, businesses, assets of affectation and/or trust instruments, to conceal the identity or to hinder the identification of the true bound subject and the amount evaded exceeds the sum of four hundred thousand pesos ($ 400,000);

(c) Exemptions, deductions, deferrals, releases, reductions or any other type of tax benefits are fraudulently used, and the amount evaded by such a concept exceeds the sum of four hundred thousand pesos ($400,000).

ARTICLE 7. Misappropriation of social security resources. It will be repressed with imprisonment of two (2) to six (6) years the employer who does not deposit totally or partly within thirty (30) days of the end of the income period, the amount of the contributions retained to his dependents for the social security system, provided that the amount not admitted exceeds the sum of one hundred thousand pesos ($ 100,000), for each month.

Identical sanction will have the agent of retention or perception of the resources of social security that does not deposit in whole or in part, within thirty (30) days from the time of entry, the amount retained or received, provided that the amount not entered exceeds the sum of one hundred thousand pesos ($ 100,000), for each month.


ARTICLE 8. Obtaining fraudulent tax benefits. It will be repressed with imprisonment from one (1) to six (6) years that by deceitful declarations, malicious concealments or any other ardid or deceit, either by action or by omission, obtains a recognition, certification or authorization to enjoy a waiver, degravation, deferral, release, reduction, refund, return, taxation or social security, to the national, provincial or Buenos Aires Autonomous City.

ARTICLE 9 Fraudible fiscal insolvency. It will be repressed with imprisonment from two (2) to six (6) years, who have learned of the initiation of an administrative or judicial procedure for the determination or collection of tax obligations or contributions and contributions of national, provincial or Autonomous City of Buenos Aires social security, or arising from the application of pecuniary sanctions, provoke or aggravate insolvency, own or others, frustrating in whole or in part the fulfilment of such obligations.

ARTICLE 10. Dolosa simulation of cancellation of obligations. It will be repressed with imprisonment of two (2) to six (6) years that through false registrations or proofs, deceptive or false affidavits or any other ardid or deception, simulate the total or partial cancellation of tax obligations or of resources of national, provincial or Autonomous City of Buenos Aires social security, or derived from the application of pecuniary sanctions, be their own or third-party obligations, provided that the amount simulated exceeds the sum of one thousand

ARTICLE 11. Loose filing. It will be repressed with imprisonment of two (2) to six (6) years which in any way removes, suppresses, conceals, adulterare, modifyes or unused:

(a) Documentary or computer records or supports of the national, provincial or Autonomous City of Buenos Aires, relating to tax obligations or social security resources, with the purpose of concealing the real fiscal situation of an obligation;

(b) Computer systems or electronic equipment, supplied, authorized or approved by the national, provincial or Autonomous City of Buenos Aires, provided that such conduct is liable to harm and is not a more severe crime.


ARTICLE 12. Criminal scales will be increased by one third of the minimum and maximum, for the official or public employee who, in exercise or on the occasion of his or her duties, takes part in the offences provided for in this Act.

In such cases, perpetual disqualification will also be imposed for public service.

ARTICLE 13. Where any of the facts provided for in this law have been executed on behalf of, with the help or benefit of an ideal person, a mere association of fact or an entity that, despite not having the quality of a subject of law, the rules attribute him a condition of obligation, the penalty of imprisonment shall apply to directors, managers, trustees, members of the supervisory board, administrators, presidents, representatives or authoritatives who have even acted on the act that is punishable.

Where the criminal acts provided for in this Act have been carried out in the name or with the intervention, or for the benefit of an ideal person, the following sanctions shall be imposed on the entity jointly or alternatively:

1. Total or partial suspension of activities, which in no case may exceed five (5) years.

2. Suspension to participate in State competitions or tenders for public works or services or in any other activity linked to the State, which in no case may exceed five (5) years.

3. Cancellation of the personry, when created only for the purpose of the commission of the offence, or such acts constitute the main activity of the entity.

4. Loss or suspension of state benefits.

5. Publication of an extract from the conviction at the expense of the person of ideal existence.

In order to graduate these sanctions, judges will take into account the failure to comply with internal rules and procedures, the failure to monitor the activity of the perpetrators and participants, the extent of the damage caused, the amount of money involved in the commission of the crime, the size, nature and economic capacity of the legal person. Where it is essential to maintain the operational continuity of the entity or of a particular work or service, the penalties provided for in subparagraph 1 and subparagraph 3 shall not apply.

ARTICLE 14. In the cases of articles 2 (c), 3rd, 6th (c) and 8th, in addition to the penalties provided therein, the beneficiary shall be liable to the loss of profit and the possibility of obtaining or using tax benefits of any kind for the period of ten (10) years.

ARTICLE 15. The one you know:

(a) Dictaminare, informare, diere fe, authorize or certify legal acts, balances, accounting states or documentation to facilitate the commission of the offences provided for in this law, shall be liable, in addition to the penalties for their criminal participation in the act, to the penalty of special disqualification for the double time of the conviction.

(b) Concurs with two or more persons for the commission of any of the offences established in this law, it will be repressed with a minimum of four (4) years in prison.

(c) Be part of an organization or association composed of three or more persons who are habitually intended to commit, collaborate or assist any of the illicits established in this law, shall be punished with imprisonment of three (3) years and six (6) months to ten (10) years. If it turns out to be a head or organizer, the minimum penalty will be raised to five (5) years in prison.

ARTICLE 16. In the cases provided for in articles 1, 2nd, 3rd, 5th and 6th, the criminal proceedings shall be extinguished, if the obligations evaded, exploited or unduly perceived and their accessories are accepted and cancelled unconditionally and in full, up to thirty (30) working days after the procedural act by which the criminal imputation provided to it is reported.

For the case, the Tax Administration will be dispensed with criminal complaint when the unduly evaded, exploited or perceived obligations and their accessories are cancelled unconditionally and fully prior to the formulation of the complaint. This extinction benefit shall be granted for the sole time by every human or legal person obliged.

ARTICLE 17. The penalties established by this Act shall be imposed without prejudice to administrative sanctions.


ARTICLE 18. The collection agency shall make a complaint after the determination of the tax debt or decided at the administrative headquarters has been made to challenge the debt determination records of social security resources, even when the respective acts are appealed.

In cases where the administrative determination of the debt is not appropriate, the relevant complaint shall be made immediately upon the administrative conviction of the alleged commission of the wrongful act.

In both cases, a decision must be made on the basis of the corresponding legal service, by the officials to whom such competence was expressly assigned.

When the criminal complaint is made by a third party, the judge shall refer the background to the relevant collection agency in order to immediately commence the process of verification and determination of the debt by using the control powers provided for in the respective procedural laws. The collection agency shall issue the administrative act referred to in the first paragraph within a period of one hundred and twenty (120) administrative working days, which may be extended to a well-founded requirement of that agency.

ARTICLE 19. The collection agency shall not make a criminal complaint when it manifestly suggests that the punishable conduct given the circumstances of the act has not been verified or by mediating a taxpayer ' s or responsible behaviour that would allow for the understanding that the fiscal injury is due to matters of normative interpretation or accounting technical aspects of liquidation. The amount of the obligation evaded in relation to the total tax obligation of the same fiscal period may also be taken into consideration.

Similarly, criminal complaint shall not be appropriate when the adjusted tax or forecast obligations are the exclusive result of the application of the presumptions provided for in the respective procedural laws, without other evidence elements leading to the verification of the alleged wrongful act.

The determination not to make a criminal complaint shall be taken by a decision based on the opinion of the corresponding legal service, by the officials to whom such jurisdiction has been expressly assigned and in accordance with the procedure of the Controller established in the regulation.

ARTICLE 20. The formulation of the criminal complaint does not suspend or prevent the conclusion and resolution of procedures for the determination and execution of the tax debt or social security resources, or of administrative, administrative or judicial remedies that are filed against the rulings contained therein.

The administrative authority shall refrain from applying sanctions until the final judgement is handed down at criminal headquarters, which shall be notified by the judicial authority corresponding to the tax agency. In this case, the provisions of article 74 of Act No. 11,683, which was ordained in 1998 and its amendments or similar rules of local jurisdictions, shall not apply.

In addition, once the criminal judgement has been signed, the court shall notify the respective administrative authority and shall apply the appropriate penalties, without altering the statements of facts contained in the court ruling.

ARTICLE 21. Where there is reason to presume that there are at some point evidence probably related to the alleged commission of any of the offences provided for in this law, the collecting agency may apply to the competent criminal judge for urgent action and/or any authorization necessary for the purpose of obtaining and safeguarding those.

Such proceedings shall be entrusted to the collecting agency, which shall act in such cases as a judicial assistant, together with the competent security agency.

Judicial approaches to emergency measures or authorizations shall not suspend the course of administrative procedures that may correspond to the purposes of determining tax obligations and social security resources.

ARTICLE 22. With regard to national taxes for the application of this law in the area of the Autonomous City of Buenos Aires, national justice in the economic criminal will be competent. With regard to the remaining jurisdictions of the country, federal justice will be competent.

In respect of local taxes, the respective provincial judges or the Autonomous City of Buenos Aires will be competent.

ARTICLE 23. In criminal proceedings, the collection agency may assume the role of a particular complainant through designated officials to assume their representation.

ARTICLE 24. Invite the provinces and the Autonomous City of Buenos Aires to adhere in each of its jurisdictions to the procedural regime envisaged in this Title V.

ARTICLE 280. Defrost law 24,769.


ARTICLE 281. Human persons, indivisous successions and subjects covered by article 49 of the Vocabulary Tax Act, which was ordained in 1997 and its modifications, resident in the country at the date of entry into force of this Title, may exercise the option of revaluing, for tax purposes, the property located, placed or used economically in the country whose ownership is appropriate and which is taxed by the generation.

For the purposes of this Chapter, “Period of Option” refers to the first fiscal year or year, as appropriate, whose closure occurs after the date of entry into force of this rule.

ARTICLE 282. The following assets may be revalued under this Chapter:

(a) Real estates that do not possess the nature of exchange assets.

(b) Real estates possessing the nature of exchange assets.

(c) Removable property (including the property for the purpose of reproduction), only when its exploitation constitutes the main object of the activity.

(d) Actions, quotas and social participations, issued by companies in the country.

(e) Mines, quarries, forests and similar goods.

(f) Intangible property, including concession rights and the like.

(g) Other property not covered by the preceding subparagraphs, as established by the regulation, except exchange and automobile assets.

In order to be subject to the revaluation provided for in this Chapter, the assets must have been acquired or built by the subjects covered by Article 281 prior to the date of entry into force of this Title and remain in their assets at the time of the exercise of the option.

They cannot be revalued: the goods for which an accelerated amortization regime is being applied in accordance with the provisions of special laws, the assets that have been externalized in accordance with the provisions of Book II of Law 27,260 and the assets that are fully amortized at the end of the Option Period.

ARTICLE 283.- Once the option is exercised, the residual tax value of the good at the end of the Option Period will arise from the following procedure:

(a) The cost of acquisition or construction determined according to the provisions of the Gain Tax Act, ordered in 1997 and its amendments, will be multiplied by the revaluation factor corresponding to the calendar year, quarter or month of acquisition or construction set out in the following table.



(1) For fiscal years or years closed on December 31, 2017. For fiscal years that are closed after that date, the revaluation factors set out in the present table will be adjusted by the coefficient that arises from the variation in the consumer price index (IPC) that is provided by the National Institute of Statistics and Censuses (INDEC) for the month of the closing of the fiscal year for the month of December 2017. Tables to be prepared by the Federal Public Income Administration will contain monthly values for 2018. (Expression “internal wholesale price index (IPIM)”, replaced by the term “general consumer price index (IPC)”, by art. 2° of the Act No. 27.468 B.O. 4/12/2018. Watch: the day of publication in the Official Gazette and effect for closed periods after 31 December 2017)

In cases where the option provided for in article 67 of the levy law had been exercised, the cost to be considered would be net of the profit that had been affected to the replacement asset.

(b) The value determined in accordance with subparagraph (a) shall be restored to the amortizations that would have corresponded to the provisions of the Gain Tax Act, a text ordered in 1997 and its modifications, for the periods of useful life, including the period of the Option, calculated on the value determined as provided for in the preceding paragraph.

The residual tax value of the asset at the end of the Option Period may not exceed its recoverable value at that date.

ARTICLE 284.- For the assets covered by Article 282 (a) and (c) of this Act, the taxpayer may choose to determine the residual tax value at the end of the Option Period on the basis of an independent valuation estimate.

The independent assessor must be a professional with a title that is appropriate for the property concerned. It may not be a valuationer who:

(a) To be dependent on the taxpayer or entities that were economically linked to the taxpayer.

(b) Outside spouse, convivant or relative by consanguinity, in a straight or collateral line up to the fourth grade inclusive, or by affinity up to the second degree, of the taxpayer human person or individious succession, or of any of the owners, directors, general managers or administrators of the subjects covered by Article 49 of the Wraith Tax Act, text ordered in 1997 and its modifications, or companies economically linked to them.

(c) The owner, owner, partner, associate, director or administrator of the subjects covered by article 49 of the Vocabulary Tax Act, which was ordained in 1997 and its amendments, or had significant interests in the entity or in the entities that were economically linked to the latter.

(d) Receiving a remuneration contingent or dependent on the conclusions or results of its valuation task.

The revaluation report should contain the details of the items and goods subject to revaluation, in each case indicating their location, replacement value, conservation status, degree of wear or obsolescence, remanent life expectancy, correction factors and technological advances, and the methodology applied should be justified.

In the event that this method is chosen and that the value revalued of the estimated good as provided for in this article exceeds in more than fifty per cent (50%) the residual value of the calculated good according to the procedure provided for in Article 281, of this rule, the residual tax value that arises from multiplying the latter by one comma five (1.5).

The residual tax value of the asset at the end of the Option Period may not exceed its recoverable value at that date.

ARTICLE 285.- The revaluation provided for in this rule shall be practiced in respect of all the assets of the taxpayer that are in the same category, except those expressly excluded in this Chapter. For this purpose, it shall be understood that each of the articles 282 (a) to (g) of the Act shall be composed of the same category of property.

ARTICLE 286.- The “Revalue Contribution” is the difference between the residual tax value of the asset at the end of the Option Period and the residual value of origin at that date, calculated in accordance with the provisions of the Gain Tax Act, a text ordered in 1997 and its amendments.

ARTICLE 287. For the determination of the income tax of the following fiscal periods, the write-off, if appropriate, shall be calculated according to the following procedure:

The amortization fee of the Revalue will be the result of dividing that value by:

(a) Years, quarters, unitary depletion values or other parameters calculated according to the type of good and method appropriately adopted for the determination of the Gain Tax, remaining at the end of the Option Period, for the assets assessed in accordance with the procedure provided for in Article 283; or

(b) The remaining useful years to be determined by application of the method set out in article 284. In no case may the remaining time-frame of life to be considered for these purposes be less than five (5) years.

With respect to the assets covered by article 282, subparagraphs (a) and (f), the amortization of the said amount may be effected within a period equal to fifty per cent (50%) of the life remaining at the end of the Option Period or in ten (10) years, the time limit being higher.

In addition to the amortization of the Revalue Import, the taxpayer may continue to amortize the respective good, until the total extinction of its value or until the time of its disposal, based on the value of origin, method and useful life appropriately adopted for the determination of the Gain Tax.

ARTICLE 288. In the event of the disposal of an asset subject to this regime in either of the two (2) immediate fiscal periods following the Option Period, the computable cost shall be determined according to the following calculation:

(a) If the alienation occurs in the first exercise after the Option Period, the Revaluation Import—net of the computed amortizations for the determination of the Gain Tax, calculated as set out in Article 287 and updated, to correspond, as provided for in Article 290, both of this Law—will be reduced by a sixty percent (60%). If the disposal occurs in the second subsequent exercise, such a reduction will be thirty percent (30%).

The reductions in the preceding paragraph shall not be applicable in respect of the properties that review the nature of exchange assets.

(b) The amount arising from the provisions of the preceding subparagraph shall be added to the tax residual value determined on the basis of the value of origin, method and useful life that is appropriately adopted for the determination of the Gain Tax.

ARTICLE 289.- The tax revaluation provided by this Chapter shall be subject to a special tax to be applied on the Revalue Import in respect of all revalued assets, as follows:

(a) Real property that does not possess the character of exchange assets: 8 per cent (8%).

(b) Real property possessing the character of exchange assets: fifteen per cent (15 per cent).

(c) Social actions, quotas and participations owned by humans or indivisous successions: 5 per cent (5 per cent).

(d) Rest of goods: ten percent (10%).

The special tax shall be determined and entered into the form, time and conditions established by the national executive branch.

ARTICLE 290. The assets revalued in accordance with the provisions of this Chapter shall be updated in accordance with the provisions of the second paragraph of Article 89 of the Gain Tax Act, which was ordained in 1997 and its modifications, the values of the assets arising as a result of the aforementioned revaluation should be considered for this purpose, and as the start date of the respective updates on 1 January 2018 or the first day of the fiscal period following the Option Period.

ARTICLE 291. The special tax provided for in Article 289 shall not be deductible for the purpose of the settlement of the Gain Tax.

The gain generated by the Revalue Import shall be exempt from the Gain Tax and shall not be computed for the purposes of the retention referred to in the first article incorporated after article 69 of the Gain Tax Act, a text ordered in 1997 and its amendments. Such gain shall not be considered for the purposes of the procedure provided for in article 117 of the regulation of the said Act (Decree 1,344 of 19 November 1998 and its amendments).

The Revalue import—net of the amortizations calculated in accordance with Article 287 and updated, to correspond, in accordance with Article 290, both of this law—will not be computable for the purposes of the settlement of the Minimum Wage Tax established by Title V of Law 25.063.

ARTICLE 292. Those who exercise the option of revaluing their assets as provided for in this. Chapter refuses to promote any judicial or administrative process by which, for tax purposes, the application of procedures for updating any nature, in respect of the Period of Option.

Likewise, the computation of the amortization of the Revalue Import or its inclusion as a computable cost in the determination of the Gain Tax will imply, by the fiscal year in which that computation is performed, identical waiver.

Those individuals who have promoted such proceedings in respect of closed fiscal periods prior to the validity of this Title shall desist from such actions and rights invoked. The costs and other precautionary expenses will be imposed on the order caused.

ARTICLE 293.- In connection with this Chapter, the provisions of the Acts on the Tax of Gains, which were ordained in 1997 and their amendments and the Tax on Minimum Gain and their respective regulations, are supplemented.

ARTICLE 294.- The tax created by this Chapter shall be governed by the provisions of law 11.683, ordained text in 1998 and its amendments.

ARTICLE 295. The option referred to in article 281 of this law shall be exercised within the time limit specified by the regulation.


ARTICLE 296.- Those who carry accounting records that allow them to make trade balances may exercise for the sole time the option of revaluing, for the accounting purposes, the assets incorporated in the assets of the respective entity, as determined by the regulations and the professional accounting standards.

To this end, they may apply any of the procedures described in articles 283 and 284 of this Act, except for those assets for which the regulation establishes the method that will be applicable in an exclusive manner.

ARTICLE 297. The counterpart of the application of the revalue regime established in this legal rule shall be charged to a specific reservation within the Neto Heritage, whose amount shall not be distributed and shall have the destination to which the regulation is established.

ARTICLE 298. Comptroller agencies under the national executive branch shall permit, within their respective competences, the presentation of balances or accounting statements for which the accounting revaluation regime established in this Chapter has been used.

Local governments are invited to issue standards of equal nature in their respective areas.

ARTICLE 299.- The option referred to in article 296 can only be exercised for the first closed commercial period after the entry into force of this law.


ARTICLE 300. For the purposes of this Title, the provisions of article 10 of Law 23,928, as amended by Law 25,561, are not applicable.

ARTICLE 301. The provisions of this Title shall have effect from the entry into force of this law.


ARTICLE 302. Refer to the Tax Value Unit (UVT) as a unit of measure of homogeneous value for the purpose of determining the fixed amounts, minimum taxes, scales, sanctions and any other monetary parameter provided for in tax laws and other obligations whose application, perception and control is carried out by the Federal Public Income Administration, including the respective procedural laws and the monetary parameters of the Tax Penal Regulations.

ARTICLE 303. Before 15 September 2018, the national executive branch will prepare and forward to the Honorable Congress of the Nation a bill establishing the amount of UVT corresponding to each of the monetary parameters referred to in the previous article, which will replace the monetary amounts in the respective laws. (Note Infoleg: by art. 88 of the Act No. 27.467 B.O. 4/12/2018 extension of the time provided for in the first paragraph of this article to the 15 September 2019)

For the purpose of fixing the amount of UVT that corresponds in each case, one must contemplate, among other factors and for each monetary parameter, the date on which the amount was established, the objectives of tax policy persecuted and the date of entry into force of the mechanism provided by this Title, and may propose monetary parameters to be excluded from this regime.

At that time, the national Executive will propose the initial conversion relationship between UVT and pesos.

ARTICLE 304. The conversion ratio between UVT and pesos will be adjusted annually on the basis of the annual variation in the Consumer Price Index provided by the National Statistical and Census Institute.

ARTICLE 305. In order to evaluate the configuration of crimes and other illicit offences, the relationship between pesos and UVT in force at the time of their commission will be considered.

ARTICLE 306.- For the cancellation of sanctions, the conversion ratio between UVT and current weights will be used at the time of cancellation.

ARTICLE 307.- The provisions of this Title are exempted from articles 7 and 10 of Law 23,928 and their amendments.


ARTICLE 308.- Replace article 9, paragraph (b), of the Act 23.877, with the following:

“(b) Promotion and promotion of prosecutors:

Companies can automatically obtain a tax credit certificate of up to ten percent (10%) or five million pesos ($5,000.000), which is lower, of the eligible expenses incurred in research, development and technological innovation for the payment of national taxes. This certificate may be used only for the modality specified in article 10 (a)1 and (b) of this Act.

The benefit may be realized within a period not exceeding two (2) years of expenditure execution and may not be compatible with other promotional regimes.

The application authority will define the criterion for the eligibility of expenses in research, development and technological innovation for tax credit, and must be contiguously individualized. In no case may the aforementioned expenses be linked to the operating expenses of the companies.

Such authority shall define the procedure for auditing the affidavits of expenses of the beneficiary companies in order to ensure transparency and shall establish the penalties provided for in article 15 bis of this Act.

The national executive branch shall set annually the tax credits established in the first paragraph of this paragraph, which shall not exceed two billion pesos ($ 20,000.000) per year. ”

ARTICLE 309.- Replace article 14 of Law 23.877, with the following:

“Article 14. Please note that the Ministry of Production, the Ministry of Science, Technology and Productive Innovation and the Ministry of Agro-Industry shall be the authority to implement this law, being empowered to dictate the clarification and/or complementary standards necessary for the implementation of this law within the framework of its competences. ”

ARTICLE 310.- Incorporate as Article 15 (i) and (j) of Law 23.877, the following:

“i) Execute the controls after the granting of the benefit, by means of the corresponding affidavit and certification of expenses for their assignment, by the subjects bound by this law.

(j) The evaluation of the project will proceed after its implementation began. ”

ARTICLE 311. Incorporate as article 15 bis of Law 23.877, the following:

“Article 15 BIS. Failure to comply with the provisions of this Act and with the regulatory rules that are issued for this purpose will result in the following sanctions, without prejudice to the application of the special laws and their amendments:

1. Fines of ten (10) times the value of the tax credit granted updated at the time of its execution applicable to the beneficiaries and/or the unit of technological linkage or sponsor by inaccurate statements or fraudulent information in its affidavit and/or certification of expenses to obtain the benefit.

2. Disqualification of the beneficiary and sponsor to reconnect to the benefit regime of this law and any other tax promotion regime by the end of ten (10) years.

The enforcement authority shall determine the procedure for the purposes of the application of the sanctions provided for in this article, ensuring the exercise of the right of defence.

Against the resolution that provides for the imposition of sanctions, appeals may be lodged with the enforcement authority, which shall involve appeal in subsidy.

Rejecting the appeal or having silence within thirty (30) working days the administration will have the judicial avenue enabled.

In all cases and for the purposes of this law, the remedy shall have a return effect. ”

ARTICLE 312.- Replace article 17, paragraph (a), of the Act 23.877, with the following:

“a) one by the Ministry of Finance;”.


ARTICLE 313.- Refer to article 2 of the Act 17.117.

ARTICLE 314.- Incorporate as article 12 bis of Law 27,424 the following:

“Article 12 BIS: The profits derived from the distributed electrical energy injection activity, generated from renewable sources of energy, by the Users-Generators who have 300kw of maximum contracted power and who meet the requirements and other authorizations specified in this norm and in their regulation, will be exempt from the tax on profits. The sale by injected energy will also be exempt from the value added tax in equal conditions and with the same requirements set out above. ”

ARTICLE 315.- Incorporate as Article 3 (e) and (f) of the Act 27,253 the following:

“(e) Remunerations of the Special Labour Contract Regime for the Personnel of Particular Houses referred to in Law 26,844. ”

“f) The universal economic benefit of the Argentina Student Support Program, PROGRESS.

ARTICLE 316.- Please refer to the national executive branch to order the tax laws and those that govern its procedure as well as the Customs Code, without introducing any modifications in its text, except for the grammatical ones necessary for its ordering.

ARTICLE 317. The provisions of this law shall enter into force on the day following the date of publication in the Official Gazette and shall be effected in accordance with the provisions of each of the Titles that make up it.

ARTICLE 318.- The amounts on which the updating mechanism of Article 52 of the Annex to Law 24,977, its modifications and supplements, in its text in force at the date of entry into force of this law, shall be replaced, at the time when the provisions of Title V have effect, by the values that govern at that time.

ARTICLE 319.- Contact the national executive branch.

DADA IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE VEINTSIETE DAYS OF THE TWENTY DAY DYOS MIL DIETE.


MARTA G. MICHETTI. - EMILIO MONZO. - Eugene Inchausti. — Juan P. Tunessi.