The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:ARTICLE 1 Incorporate as an article added following Article 113 of Law 11.683, text ordered in 1998 and its amendments, the following:
Article ...: Except as stated in the first paragraph of the preceding article, the National Executive Power may not establish regimes for the regularization of tax debts that involve the total or partial exemption from capital, interest, fines and any other penalty for violations related to the charges whose application, perception and control is carried out by the Federal Public Income Administration, autarchic entity within the Ministry of Economy.ARTICLE 2 Please refer to the second and third paragraphs of article 73 of Law 25.401. ARTICLE 3 The provisions of this Act shall enter into force on the day after their publication in the Official Gazette and shall govern the regimes for the regularization of tax debts issued on the date of that date. ARTICLE 4 Contact the Executive.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE VEINTH DAYS OF THE MONTH OF NOVEMBER OF THE YEAR DOS MIL DOS.
EDUARDO O. CHANGE. . JUAN C. MAQUEDA. . Eduardo D. Rollano. . Juan C. Oyarzún.