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Law Tax N? 25.413 And N? 23.427 - Validity - Extensions - Full Text Of The Norm

Original Language Title: IMPUESTOS LEYES N? 25.413 Y N? 23.427 - VIGENCIAS - PRORROGAS - Texto completo de la norma

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Employees

Law 27432

Modification. Act No. 25.413 and No. 23.427. Watches. Trouble.

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

Law:

ARTICLE 1. Replace article 3 of Law 25,413 and its amendments with the following:

Article 3: One hundred per cent (100 per cent) of this tax shall be allocated to the National Social Security Administration (ANSES), a decentralized agency operating within the Social Security Secretariat of the Ministry of Labour, Employment and Social Security.

ARTICLE 2. Protract until 31 December 2022, including the time limit for the following rules:

(a) The Livestock Tax Act, which was ordered in 1997 and amended;

(b) Title VI of Act No. 23,966, of personal property tax, ordinance in 1997 and its amendments;

(c) Articles 1 to 6 of the Act 25,413 and their amendments;

(d) The additional emergency tax on the final sale price of cigarettes, established by law 24,625 and its amendments;

(e) The Simplified Small Contributors Scheme, established in the annex to the Act 24,977 and its amendments.

ARTICLE 3. Replace in article 6 of Law 23,427 and its amendments, to the creation of the Fund for Education and Cooperative Promotion, the term “treinta and two (32) fiscal periods” for the term “treinta and seven (37) fiscal periods”.

ARTICLE 4. Please note that the specific allocations governing the date of entry into force of this law provided for in the framework of the taxes listed below will remain valid until 31 December 2022, including:

(a) Value added tax provided for in the Aggregate Value Tax Act, which was ordered in 1997 and amended;

(b) Emergency charge to the prizes of certain games of draw and sports contests provided for in Law 20,630;

(c) Cooperative capital tax provided for in law 23,427;

(d) Personal property tax provided for in Title VI of Law 23,966;

(e) Entry of film shows and videotapes imposed by law 17.741;

(f) Taxes on foreign tickets provided for by law 25,997;

(g) Additional emergency tax on the final sale price of cigarettes provided for in law 24,625;

(h) Integrated tax of the Simplified Small Contributors Scheme provided for in the annex to Act 24,977;

(i) Provision for audio-visual communication services provided for in law 26,522;

(j) Internal tax provided for in chapter IV of Title II of the Internal Revenue Act, which was ordained in 1979 and its amendments, or in that rule incorporating it into its text.

Without prejudice to the provisions of the preceding paragraph, any specific existing allocation of co-participable national taxes shall remain until 31 December 2022, including.

ARTICLE 5. Notwithstanding the provisions of the previous article, please extend until 31 December 2022, including the deadline set out in article 4 of the Act 24,699.

ARTICLE 6. Refer to article 104 of the Law on Livestock Tax, which was ordained in 1997 and its amendments.

ARTICLE 7. The national executive branch may provide that the percentage of the tax provided for in law 25,413 and its modifications that at the date of entry into force of this law are not computable as payment of the tax on profits, are progressively reduced by up to twenty per cent (20%) per year beginning on 1 January 2018, and may establish that in 2022, the tax provided for in law 25,413 and its profits are fully computed.

ARTICLE 8. The provisions of this Act shall enter into force on the day after their publication in the Official Gazette and shall be effective from this date, except for the provisions of articles 1 and 6°, which shall be applicable from 1 January 2018.

ARTICLE 9 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.

— REGISTRATE BAJO #27432 —

MARTA G. MICHETTI. - EMILIO MONZO. - Eugene Inchausti. — Juan P. Tunessi.

e. 29/12/2017 No. 102112/17 v. 29/12/2017