IMPOSTS Law 25.866 Replace the first paragraph of article 28 (g) of the Law on Taxation of Value Added, which was ordained in 1997 and its amendments. Sanctioned: December 7, 2003. Promulgated: January 19, 2004.

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

ARTICLE 1 el Replace the first paragraph of the fourth paragraph (g) of Article 28 of the Aggregated Value Tax Act, a text ordered in 1997 and its amendments, with the following:

"The sales .excluding those covered in paragraph 1 (a) of Article 7°., the locations of Article 3 (c) and the final imports of newspapers, magazines and periodicals. In the case of editors that fall within the provisions of Article 1 of Law 25.300 and whose billing in the immediate calendar year prior to the fiscal period in question, without including the Attached Value Tax, is less than POSSES AND THREE MILLONES DOSCIENTOS MIL ($ 43.200,000), the treatment provided in this paragraph will also be applicable to the location of advertising spaces. "

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

ARTICLE 3 Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DAYS OF THE TWENTY DAYS OF THE YEAR.

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EDUARDO O. CHANGE. . DANIEL O. SCIOLI. . Eduardo D. Rollano. . Juan Estrada.