Extended Taxes - Full Text Of The Norm

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

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Law 26.545 Extension. Sanctioned: November 12, 2009 Cast: December 1st, 2009

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

PART I

PROGRAMME ON PERSONAL WEEKS

ARTICLE 1 Proprove until 31 December 2019, the validity of Title VI of Law 23.966, of Personal Property Tax, a text ordered in 1997 and its amendments.

PART II

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ARTICLE 2 . Please refer to article 20 (1) of the Vocational Tax Act, which was ordained in 1997 and its amendments. Article 3 Protract until 31 December 2019, including the validity of the Win Tax Act, a text ordered in 1997 and its amendments.

PART III

ADDITIONAL IMPEST OF EMERGENCY ON THE FINAL PRINCIPLE OF CIGARRILLES

ARTICLE 4 Protract until 31 December 2010, including the validity of the Additional Emergency Tax on the Final Sale Price of Cigarettes, established by Law 24.625 and its amendments.

PART IV

AND OTHER OPERATORS

ARTICLE 5o Protract until 31 December 2011, including the validity of articles 1o, 2o, 3o, 4o, 5o and 6o of Law 25,413 and its amendments.

PART V

SPECIAL CONTRIBUTION ON THE CAPITAL OF COOPERATIONS

ARTICLE 6 Replace in Article 6 of Law 23.427 and its amendments, to the creation of the Fund for Education and Cooperative Promotion, the term "veinticuatro (24) fiscal periods" by the expression "veintiocho (28) fiscal periods".

PART VI

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ARTICLE 7 Protract until December 30, 2019, including the validity of the levy established by Law 25.063, Title V, of Minimum Wage Tax and its amendments.

PART VII

SIMPLIFICATE REGIME FOR CONTRIBUTING SMALLS

ARTICLE 8 Protract until 31 December 2013 the validity of the Simplified System for Small Contributors, established in the Annex to Law 24.977 and its amendments.

PART VIII

Article 9 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, which establishes article 75, paragraph 2, of the National Constitution, first, the distribution of the proceeds of the aforementioned tax provided for in article 11 of Law 25,239, amending Law 24,6.

PART IX

VIGENCE

ARTICLE 10. 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 what is established in Title I Im "Personal Property Tax":: from the fiscal period 2010, inclusive;

(b) For what is established in Title II Im"Imposed to Wins":: for fiscal exercises that close from January 1, 2010, inclusive;

(c) For what is established in Title III Adicional"Additional Tax on the Final Sale Price of Cigarettes" para: for the taxable facts that are perfected from January 1, 2010, inclusive;

(d) For the provisions of Title IV de" Tax on Credits and Debits in Banking Accounts and Other Operators":: for the taxable facts that are perfected from January 1, 2010, inclusive;

(e) For what is established in Title V de"Special Contribution on the Capital of Cooperatives" :: for the periods that close from January 1, 2010, inclusive;

(f) For what is established in Title VI Im "Minimum Winner's Tax" para: for fiscal periods closing from December 31, 2009, inclusive;

(g) For what is set out in Title VII R" Simplified Regimen for Small Contributors" :: from January 1, 2010, inclusive.

ARTICLE 11. Contact the national executive branch.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIASS OF THE MONTH OF NOVEMBER OF THE YEAR DOS MIL NEW.

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JULY C. C. COBOS. EDUARDO A. FELLNER. . Enrique Hidalgo. . Juan H. Estrada.

ERRATA FEE S

Law 26.545

In the issue of 2 December 2009 in which the aforementioned rule was published, the following printing error was slipped: In Title II Article 2

DONDE DICE:Refer to article 20 (1) of the Vocational Tax Act, which was ordered in 1997 and its amendments I should say:Refer to article 20, paragraph I, of the Vocational Tax Act, 1997 and its amendments