Tax Court Fee For Proceedings - Updated Standard

Original Language Title: TRIBUNAL FISCAL DE LA NACION TASA POR ACTUACIONES - Texto actualizado de la norma

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FISCAL TRIBUNAL OF THE NATION Law 25.964 Please note that the rate for proceedings before the Public Prosecutor ' s Court in the Autonomous City of Buenos Aires and in fixed or mobile delegations established anywhere in the country. Opportunity and payment form. Non-compliance. Disciplinary sanctions. Watch. Sanctioned: November 17 of 2004 Cast: December 21 of 2004

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

ARTICLE 1 Ambit. The proceedings before the Public Prosecutor ' s Court, a body under the Public Income Undersecretariat of the Ministry of Finance of the Ministry of Economy and Production, created by Law 15.265, in the Autonomous City of Buenos Aires and in fixed or mobile delegations established anywhere in the Argentine Republic, shall be subject to the rate set out in this Act, except the exemptions provided for in this or other legal text. ARTICLE 2 . Rate. A rate of two to fifty cents per cent (2.50 per cent) shall be applied to all proceedings, irrespective of their nature, subject to the fact that this law or other legal provision does not establish a special solution for the case. This rate will be calculated on the total amount questioned (including sanctions), and/or the value of the goods confiscated or prohibited, which constitutes the claim of the applicant or claimant.

In the remedy of amparo, the rate for proceedings shall be included as a fixed amount in the sum of pesos 80 ($ 80).

The extensions of appeal or demand shall be subject to the rate, as if they were independent trials of the principal.

ARTICLE 3 . Opportunity and payment form. The rate shall be paid by the actor or recurring party, in its entirety, in the act of initiation of the proceedings, without prejudice to its subsequent readjustment at the time of the final liquidation, if the final liquidation is higher than the one considered at the beginning, excluding interest increases from the initial payment of the rate.

If the payment of the fee is not made, the provisions of article 7 of this Act shall apply.

Failure to pay the fee will not hinder the continuation of the proceedings.

ARTICLE 4 The rate established by this law shall be entered through the use of tax stamps per deposit made in the same way and manner in which the other taxes or mechanical printing of their value are effected by dyeing machines on the forms established by the Federal Public Income Administration, autarchical entity within the Ministry of Economy and Production.

Any return of surpluses, as well as any transfers that may be relevant, shall be notified by letter to the Federal Public Income Administration.

For the purposes set out in the preceding paragraph, the communication may be made by a certified letter with notice of return to the home reported by the collecting agency or to the case.

ARTICLE 5° Reduced rate. The rate will be reduced to the third when pre-exempt exceptions that end the litigation and the cases that end because of the withdrawal of the actor prior to the response of the transfer of the appeal by the national stakeholder.

In such cases, the court shall order the return of the surplus, in accordance with article 4 of this Act.

ARTICLE 6 Costa Costas. The rate for proceedings shall include the costs of the trial and shall be supported, in short, by the parties, in the same proportion as those costs should be met.

If the party that initiates the proceedings is exempt from the payment of the rate and the national tax is overcome with the imposition of costs, it shall also pay the rate established by this law, calculated at the time of the commencement of the proceedings.

If the costs have been imposed in the order caused, the non-exempt party shall pay half the rate for proceedings.

In its case, the national Fisco will make the returns to the opposing party.

No record shall be filed, without the prior certification, by the Secretary-General of the Tribunal, of the absence of debt in respect of the rate of proceedings.

ARTICLE 7 Failure to pay the rate for proceedings. Procedure. Resolutions ordering the payment of the rate for proceedings shall be fulfilled within five (5) days of notification, personal or by card, of the party obliged to payment or of its representative.

After such a term has been made without the payment or the opposition based on the payment, and the breach has been found, the secretary-general of the court shall release the certificate of debt ordered by the vowel, which shall be sufficient title, enabling the Federal Public Income Administration to proceed with the collection of the concepts owed, through the procedure of fiscal execution (article 92 and consecutive of Act No. 11,683, text ordered in 1998 and its amendments). (Paragraph replaced by art. 1 of the Act No. 26067 B.O. 10/1/2006. Monitoring: from its publication in the Official Gazette and will be applicable to the unprecluded procedural stages of the tax executions of the rate of action before the Public Prosecutor ' s Court at that date.

Since the expiration of the time limit referred to in the first paragraph of this article, the amount owed in respect of the rate of proceedings shall accrue compensatory interests, to which the provisions of article 37 of Act No. 11,683, ordained text in 1998 and its amendments, shall apply. If it is necessary to resort to the judicial remedy to give effect to the proceeding rate credit, the amount owed shall accrue punitive interest as provided for in article 52 of the Act.

The tax address registered by the person responsible to the Federal Public Income Administration for the purposes of the fulfilment of his tax obligations shall be a domicile constituted in the trial of tax execution of the amounts owed, all notifications and proceedings in question are valid and effective. In the case of debtors without a tax domicile registered with the said agency, the procedural domicile constituted in the case in which the rate was generated and, in the absence of such a domicile, the actual domicile reported in the case file. (Paragraph incorporated by art. 2nd of the Act No. 26067 B.O. 10/1/2006. Monitoring: from its publication in the Official Gazette and will be applicable to the unprecluded procedural stages of the tax executions of the rate of action before the Public Prosecutor ' s Court at that date.

In the case of medie opposition founded, the formation of incident may be ordered separately.

None of the above circumstances will prevent the prosecution from proceeding.

ARTICLE 8 . Disciplinary sanctions. The parties and other persons linked to the process that do not provide the necessary elements for the determination of the rate may be liable, through a well-founded resolution, to disciplinary and/or pecuniary sanctions, as provided for in article 162 of Act No. 11.683, which was ordained in 1998 and its amendments, and by article 1144 of the Customs Code. ARTICLE 9 Exemptions. Persons who act with the benefit of litigating without expenses shall be exempt from the payment of the rate for proceedings. The procedure for obtaining the benefit will also be exempt from taxation.

This exemption may be invoked or credited both at the beginning and during the proceedings.

If the decision on the benefit is denyable, the rate for proceedings in respect of the process will be paid after the decision is issued. Relapse of the final judgement of the Public Prosecutor ' s Court, the party which does not enjoy the benefit, if it is overcome with the imposition of costs, shall pay the rate established by this law in its entirety.

In the case of litigants civil or commercially contested, the rate for proceedings corresponding to that party may be reduced by up to fifty per cent (50%).

ARTICLE 10. . Responsibility of the secretaries of the Public Prosecutor's Court. It will be the responsibility of the general secretaries and secretary of the vowel to ensure compliance with the obligations arising from this law. To that end, the cases should be made available to those responsible for the perception of the rate at the time that this law provides for their entry, and for the verification of payment, in addition to the provisions of article 7 of the present law, and by seeking to avoid delays in obstructing the process. Failure to perform these duties shall be deemed to be a serious offence. ARTICLE 11. Supplementary rules. Act No. 11,683, ordained in 1998 and its amendments, shall be supplemented and the collection of this tax shall be carried out by the Federal Public Income Administration. ARTICLE 12. Destiny of the collected. The collection of the rate established by this Act shall enter the General Treasury of the Nation, under the Budget Undersecretary of the Ministry of Finance. ARTICLE 13. . Complementary provisions. Default of Act No. 22,610, as amended by Act No. 23,871 and any other legal or regulatory provision that is contrary to this Act. ARTICLE 14. Watch. The provisions of this Act shall enter into force on the eighth day after its publication in the Official Gazette and shall apply to all trials beginning on the date of entry into force. ARTICLE 15. Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIASS OF THE MONTH OF NOVEMBER OF THE YEAR DOS MIL CUATRO.

# 25,964

EDUARDO O. CHANGE. A. GUINLE. . Eduardo D. Rollano. . Juan Estrada.