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Simplified Regimen For Peque?Os Taxpayers Bank Transfers - Magnetic Cards - Full Text Of The Norm

Original Language Title: REGIMEN SIMPLIFICADO PARA PEQUE?OS CONTRIBUYENTES TRANSFERENCIAS BANCARIAS - TARJETAS MAGNETICAS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
SIMPLIFICATE REGIME FOR CONTRIBUTING SMALLS Law 25.921 Please note that the subjects inscribed in the aforementioned Regime who regularly sell movable things to end consumers or provide mass consumption services, shall accept as a means of payment bank transfers implemented through the magnetic card created by Decree No. 696/2004 and/or specific social agreements between the national government and the provinces. Rejoins. Restitution to natural persons of a percentage of the amount of operations carried out with the mentioned payment method. Sanctioned: August 18, 2004 promulgated: August 25, 2004

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

ARTICLE 1 The subjects inscribed in the Simplified Regime for Small Contributors (RS) Monotribute ."Annex" of Law 24.977, its modifications and supplements, text replaced by Law 25.865,, which make in a habitual way the sale of movable things to end consumers or provide services of mass consumption, shall accept as means of payment, bank transfers implemented through the national and specific agreements established by Decree 696/04

These subjects will receive partial refunds on a monthly basis of the cost of adopting the system described above, consisting of a fixed amount authorized by the Ministry of Economy and Production.

The regulation shall establish a prudent and reasonable time for the subjects mentioned in the first paragraph to adopt and implement the system described, taking into account the location area, the capacity to access the required technology, the volume of sales or the provision of services and other subjective factors that involve a difficulty or delay in the adoption of the technical measures necessary to comply with the requirements of this article.

ARTICLE 2 Dispose the restitution to the natural persons who, as final consumers, pay the purchases of movable goods or the hiring of services, of a percentage of the amount of the operations they carry out, through the use of bank transfers made through the magnetic card created by Decree 696/04 and/or specific social agreements between the national government and the provinces.

The provisions of the preceding paragraph shall apply to operations undertaken on 15 June 2004.

For the purposes of the present article, allow the Ministry of Economy and Production to set the percentage of the restitution referred to in the first paragraph, up to 15 per cent (QUINCE POR CIENTO) of such operations.

Article 3 The amounts resulting from the refunds indicated in the preceding articles will be detracted from the collection account of the Attached Value Tax (VAT) charged to the national State by 50% (CINCUENTA por CIENTO) and the remaining 50% (CINCUENTA por CIENTO) to the portion corresponding to the whole of provinces and the Autonomous City of Buenos Aires. All this prior to the deduction of the allocation to the National Social Security Regime.

ARTICLE 4 The benefits of the national State under social plans, programmes and actions for employment, training and vocational training, which are carried out at the national, provincial or municipal level are neither remuneration nor subject to levies for any purpose and are inembarble with the saving of quotas for food and litisexpenses.

ARTICLE 5o 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.

# 25,921

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