Value Added Tax Exemptions - Full Text Of The Standard

Original Language Title: IMPUESTO AL VALOR AGREGADO EXENCIONES GENERICAS DE IMPUESTOS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Law 25.920 Law on Value Added Tax, text ordered in 1997. Modification in the incorporated article without number following Article 7 in relation to generic tax exemptions. Sanctioned: August 18, 2004 promulgated: September 7, 2004

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

ARTICLE 1 Please enter the second paragraph of the incorporated article without a number following article 7 of the Added Value Tax Act, which was ordained in 1997 and its amendments, the following:

"Without prejudice to the provisions of the first paragraph of this article, in no case shall generic tax exemptions be applied in respect of the taxation of this law, as soon as they do not include it taxatively.

The limitation set out in the preceding paragraph shall not be applicable when the waiver of any national tax is provided for in laws in force at the date of entry into force of the law incorporating that paragraph, including that provided for in article 3, paragraph (d) of Law 16,656, which is incorporated as article 19 (s) of Law 11.682 (t.o. in 1972 and its amendments). "

ARTICLE 2 The provisions of this Act shall enter into force on the day of publication in the Official Gazette.

ARTICLE 3 Contact the Executive.

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

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