Tourist Activity Services Granted For Tourism - Full Text Of The Norm

Original Language Title: ACTIVIDAD TURISTICA SERVICIOS OTORGADOS PARA TURISMO - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
TURISTIC ACTIVITY Law 25.503 Determine the situation with the tax on the added value of the services of the organized transport for the tourism, which will be complementary to the activity mentioned.

Sanctioned: November 7, 2001.

Enacted: November 29, 2001.

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

ARTICLE 1 The purpose of this Act is to determine the situation with regard to the tax on the aggregate value (VAT) of the services of organized transport for tourism, which are complementary to the tourist activity, and which have occurred before the entry into force of the same.

For the purposes of the preceding paragraph, it is stated that the mentioned services will be those that consist of the individual or collective displacement of tourists, which aim to carry out excursions or recreation, recreation or sports trips.

ARTICLE 2 The transport services organized for tourism, referred to in the previous article, and which had undergone control proceedings and which have determined the fiscal obligation in relation to the value-added tax, relating to periods prior to the entry into force of this law, shall be deemed exempt from the aforementioned tax.

Article 3 The fiscal benefit established by this Act shall be applicable to tax determinations that are currently undergoing administrative, administrative or judicial discussion. In addition, for cases that are in a firm sentence, while the person responsible is raiding and relinquishing any action and right, including repetition, the costs in the order caused.

ARTICLE 4 The tax obligations effectively cancelled prior to this law shall not result in any claim or at the request of the taxpayer.

ARTICLE 5o Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE SEE DAYS OF THE MONTH OF NOVEMBER OF THE YEAR DOS MIL ONE.

# 25,503

PASCUAL RAFAEL. . MARIO A. LOSADA. . Guillermo Aramburu. . Juan C. OyarzĂșn.