Taxes On Credits And Debits In Bank Accounts - Full Text Of The Rule

Original Language Title: IMPUESTOS IMPUESTOS SOBRE LOS CREDITOS Y DEBITOS EN CUENTAS BANCARIAS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Law 26,340 Tax on Credits and Debits in Banking Accounts and other Operators. Additional Emergency Tax on the Final Sale Price of Cigarettes. Trouble. Other Provisions. Watch. Sanctioned: December 12, 2007 Enacted: December 27, 2007

The Senate and Chamber of Deputies

of the Argentine Nation gathered

in Congress, etc.

forcefully sanctioned

Law:

PART I

PROGRAMME ON CREDITES AND DEBITS

IN BANCARIAN MATTERS

AND OTHER OPERATORIES

ARTICLE 1 Please extend until 31 December 2008, including the validity of articles 1 to 6 of Act No. 25,413 and its amendments.

PART II

ADDITIONAL IMPEST OF EMERGENCY

ON PRICE

FINAL OF CIGARRILILE SALE

ARTICLE 2 Protract until 31 December 2008, including the validity of the Additional Emergency Tax on the Final Sale Price of Cigarettes, established by Law No. 24,625 and its amendments.

PART III

OTHER PROVISIONS

Article 3 Prohibit, under article 75, paragraph 3 of the National Constitution, during the validity of the Additional Emergency Tax on the Final Price for the Sale of Cigarettes, or until the sanction of the Federal Co-participation Act establishing article 75, paragraph 2, of the National Constitution, which first occurs, the distribution of the produced of the aforementioned tax provided for in article 11 of Act No. 25,239, amending Act No. 24,6.

PART IV

VIGENCE

ARTICLE 4 The provisions of this Act shall enter into force on the day of its publication in the Official Gazette and shall have effects:

(a) For the provisions of Title I de Tax on Credits and Debits in Banking Accounts and Other Operatorss: for the impossible facts that are perfected from 1 January 2008, inclusive;

(b) For what is established in Title II AdicionalAdditional Tax on the Final Sale Price of Cigarettes:: for the imponible facts that are perfected from 1 January 2008, inclusive.

ARTICLE 5o Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIASS OF THE TWENTY-YEAR DECEMBER TWO.

# 26,340 #

EDUARDO A. FELLNER. . JULIO CESAR C. COBOS. . Enrique Hidalgo. . Juan H. Estrada.