Value Added Tax Modification - Full Text Of The Standard

Original Language Title: IMPUESTO AL VALOR AGREGADO MODIFICACION - Texto completo de la norma

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Law 26,050 Law on Value Added Tax, text ordered in 1997 and its amendments. Modification. Sanctioned: July 27, 2005 Cast: August 30, 2005

The Senate and Chamber of Deputies

of the Argentine Nation gathered in Congress,

etc.

Law:

ARTICLE 1 , Enter the fourth paragraph (k) of Article 28 of the Added Value Tax Act, a text ordered in 1997 and its amendments, the following:

"1. Sales, locations under Article 3 (c) and final imports aimed at chemical fertilizers for agricultural use.

The manufacturers or importers of the goods referred to in the preceding paragraph shall have the treatment provided for in the second, third and fourth paragraphs of the preceding subparagraph (e) with respect to the balance in favour that may arise on the basis of the realization of the same, for the calculation of the tax credit for the purchase or import of goods, services and locations that are effectively intended for the manufacture or import of such goods or for any stage in the attainment of the same.

Please refer to the Federal Public Income Administration to establish an optional process of estimative determination, with annual adjustment, of the amount of the return. "

ARTICLE 2 This law shall enter into force on the day of its publication in the Official Gazette and shall have effects on the imponible facts that are perfected from the first day of the month following the publication.

Article 3 Contact the Executive.

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

_

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