Advanced Search

Subscribe to a Global-Regulation Premium Membership Today!

We are constantly working to improve the site, and to add more laws to our database. If you are receiving value from using our site please consider signing up for a subscription to support the site and to get many additional benefits for you.

Key Benefits:

  • Unlimited Searches
  • Weekly Updates on New Laws
  • Access to 5,345,848 Global Laws from 110 Countries
  • View the Original Law Side-by-Side with the Translation
  • No Ads

Subscribe Now for only USD$40 per month.

(You can close this ad by clicking anywhere on the page.)

Taxes Internal Tax Laws And Added Value - Modifications - Full Rule Text

Original Language Title: IMPUESTOS LEYES DE IMPUESTOS INTERNOS Y AL VALOR AGREGADO - MODIFICACIONES - 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 26.539 Amend the Internal Revenue Act. Sanctioned: November 4th, 2009 Cast: November 20th, 2009

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

ARTICLE 1 la Replace Annex II to section 70 (b) of the Internal Revenue Act detext ordered in 1979 and its amendments ,, with the following:

image

image

image

image

image

ARTICLE 2 Incorporate as article 71 of the Internal Revenue Act detext ordered in 1979 and its amendments,, the following article:

Article 71: Provide the national executive branch with a view to making modifications to the annexed table referred to in the preceding article based on technical reasons of nomenclature and tariff classification or derived from requirements related to the tax regime applicable to national foreign trade operations, provided that such modifications do not alter, in any way, the universe of merchandise reached by the provisions of this Act, as well as to eliminate those which are lost by their tax interest.

The national executive branch may delegate the exercise of this authority to the Ministry of Economy and Public Finance.

Article 3 : Eliminate from the Table Annex to article 28, paragraph 4 (e), of the Law on Attached Value texttext ordered in 1997 and its amendments sus the tariff positions of the Common Nomenclature of Mercosur as follows:

image

(1) Only, global positioning systems (GPS) receivers.

ARTICLE 4 The present law shall enter into force on the day following the date of its publication in the Official Gazette, and the provisions contained in articles 1 and 3, shall be effected for the imponible facts that are perfected as of 1 July 2009 or, on the assumption that the aforementioned publication shall be verified after this last date, such provisions shall govern for the operations that are carried out on the first day of the month following the publication.

ARTICLE 5o Contact the national executive branch.

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

_

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