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 26.151 Amendment of the Law on Tax added value. Sanctioned: October 4 of 2006 Cast: October 24, 2006

The Senate and Chamber of Deputies

of the Argentine Nation gathered in Congress,

etc.

forcefully sanctioned

Law:

MODIFICATION OF THE LEY OF IMPESTO TO AGREGATE VALUE

ARTICLE 1 el Replace article 7 (f) of the Value Added Tax Act, a text ordered in 1997 and its amendments, with the following:

Article 7: ...

"f) The ordinary natural water, fluid or powdered milk, whole or decreated without additives, when the purchaser is a final consumer, the national state, the provinces, municipalities or the Autonomous City of Buenos Aires or centralized or decentralized agencies of their dependence, school or university eaters, social works or entities covered in subparagraphs (e), (f), (g) and (m) of the respective taxation agency

ARTICLE 2 Incorporate as point 6. From article 28 (a) of the Law on Attached Value Tax, a text ordered in 1997 and its amendments, the following:

"6. Wheat flour, included in Partida 11.01 of the Common Nomenclature of Mercosur (NCM)."

Article 3 Incorporate as point 7. From article 28 (a) of the Law on Attached Value Tax, a text ordered in 1997 and its amendments, the following:

"7. - Bread, biscuits, bakery and/or bakery bills and biscuits, made exclusively with wheat flour, without pre-package for marketing, covered by articles 726, 727, 755, 757 and 760 of the Argentine Food Code. "

ARTICLE 4 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 of the Nation.

ARTICLE 5o Contact the Executive.

DADA IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE FOUR DAYS OF THE OCTOBER OF THE ANO DOS MIL SEIS.

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ALBERTO E. BALESTRINI. . DANIEL O. SCIOLI. . Enrique Hidalgo. . Juan H. Estrada.