Value Added Tax Modification - Full Text Of The Standard

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

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Law 26.049 Amend the Law on Attached Value Tax, T.O. in 1997 and its amendments. Sanctioned: July 7, 2005 Partially promulgated: August 1, 2005

The Senate and Chamber of Deputies

of the Argentine Nation gathered in Congress,

etc. They sanction with strength of

Law:

ARTICLE 1 Incorporate as paragraph 28 (h) of the first paragraph of Article 7 of the Law on Attached Value Tax, a text ordered in 1997 and its amendments, the following:

"28. The exploitation of congresses, fairs and exhibitions and the location of spaces in them, when such benefits are contracted by subjects resident abroad, and the revenues constitute the contracting required for the access to congresses by participations that have such territorial link, all of which will have the treatment of article 43 of the Law on Attached Value Tax, text ordered in 1997 and its amendments.

For the purposes of the preceding paragraph, those who review this quality for the purpose of the profit tax shall be considered resident abroad.

The exemptions provided for in this section will only come when the aforementioned events have been declared of national interest, and there is adequate reciprocity in the tax treatment available to the countries of origin of the exhibitors to their similar ones based in the Argentine Republic".

ARTICLE 2 Please provide the Federal Public Income Administration with the requirements for the control of the benefit provided by this Act. Article 3 This law shall enter into force on the day of its publication in the Official Gazette. ARTICLE 4 Contact the Executive.

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

_

EDUARDO O. CHANGE. . DANIEL O. SCIOLI. . Martha Luchetta. . Juan H. Estrada.