Tax On The Minima Gain Alleged Gravel Exmission - Full Standard Text

Original Language Title: IMPUESTO A LA GANANCIA MINIMA PRESUNTA EXMISION DE GRAVAMEN - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
IMPOSTS Law 25.952 Explain the tax established by Act No. 25.063, Title V, of Minimum Wage Tax, and its modifications, to provincial, municipal and Autonomous City entities and agencies of Buenos Aires included in Article 1 of Law No. 22.016, which are in the process of total or partial privatization. Sanctioned: October 27, 2004 Cast: November 26, 2004

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

ARTICLE 1 Explain the levy established by Law 25.063, Title V, of Minimum Wage Tax and its amendments, to provincial, municipal and Autonomous City entities and agencies of Buenos Aires, covered by Article 1 of Law 22.016, which are in the process of total or partial privatization.

ARTICLE 2 Remind the debt for tax obligations arising from the application of Act No. 25.063, Title V, of Minimum Wage Tax and its modifications, to the provincial, municipal and Autonomous City entities and agencies of Buenos Aires, covered by section 1 of Act No. 22.016, for periods in which such entities were under full or partial privatization.

ARTICLE 3 The exemption as well as the remission of the debt of the tribute created by Title V of Law 25.063, for those entities and bodies in the process of partial privatization, shall operate only in relation to the portion of the disposal and/or disposition of the state heritage.

ARTICLE 4 For the purposes of the preceding articles, the respective entities and agencies shall credit to the Federal Public Income Administration, an auto-archic entity within the Ministry of Economic Affairs, the circumstances of being or having been found, respectively, in the process of privatization, in the form and time that the collector determines.

ARTICLE 5° The provisions of this Act shall enter into force on the day of its publication in the Official Gazette and shall have effect:

(a) Article 1 for periods closing from that date, and

(b) Article 2 for debts originated in closed periods prior to the date mentioned.

ARTICLE 6 Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE VEINTSIETE DAYS OF THE OCTOBER OF THE YEAR DOS MIL CUATRO.

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