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Tax Prorroga - Full Text Of The Rule

Original Language Title: IMPUESTOS PRORROGA - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Law 25.868 Tax added value. Winning tax. Additional Emergency Tax on the Final Sale Price of Cigarettes. Trouble. Fiscal procedures. Amendment of Act No. 11.683, T.O. in 1998 and its amendments. Watch. Sanctioned: December 17 of 2003 promulgated: January 7 of 2004

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

ARTICLE 1 Protract until 31 December 2004; including the suspension of the incorporated article without a number following article 24 of the Law on Attached Value Tax, which was ordained in 1997 and its amendments, which were provided for in article 1 (a) of Law 25.717. ARTICLE 2 . Prorrógase hasta el 31 de diciembre de 2004, inclusive, la suspend de la exemption establece en el artículo 20, subpara 1), de la ley de Impuesto a las Ganancias, texto ordained en 1997 y sus modificación, que fuera disposición por el artículo 1 de la Ley 25.731. ARTICLE 3 Proprove the validity of the tax established by law 24,625 Additional Emergency Tax on the Final Sale Price of Cigarettes and its modifications, until 31 December 2004, inclusive. ARTICLE 4 Replace the fourth paragraph of Article 49 of Law 11.683, which was ordained in 1998 and its amendments, with the following:

Where articles 45 and 46 are applicable and the total balance of the charges due, previously updated, does not exceed PESOS UN MIL ($ 1,000) will not apply if the penalty is voluntarily entered, or before the time limit specified in the second paragraph expires.

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

(a) In the case of article 1 for tax credits whose right to compute is generated from 1 January 2004, inclusive;

(b) For Article 2°, with respect to requests for export for consumption that are registered in the Federal Public Income Administration General General Directorate of Customs ámbito, an autonomous entity within the Ministry of Economy and Production, as of 1 January 2004, inclusive;

(c) In the case of article 3, for the impossible facts to be perfected as of 1 January 2004, inclusive.

ARTICLE 6 Contact the Executive.



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