Laws 24,674 And 19,800 - Amendments - Full Text Of The Rule

Original Language Title: IMPUESTOS LEYES 24.674 Y 19.800 - MODIFICACIONES - Texto completo de la norma

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Law 26.467 Amendments to Law No. 24,674 of Internal Taxes and the National Tobacco Act No. 19,800. Economic measures to discourage consumption of tobacco products are under way. Sanctioned: December 17 of 2008 promulgated: January 7 of 2009

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

CHAPTER I

Object

ARTICLE 1 The purpose of this Act is to establish economic measures to discourage the consumption of tobacco-based products, as well as a system of compensations so that the agro-industrial chain, regional economies that depend on tobacco production and tax collection are not prejudiced by the implementation of this rule.

CHAPTER II

Economic measures to discourage consumption and prevent an imbalance in the agro-industrial chain and tax collection

ARTICLE 2 Please enter following the first paragraph of Article 15 of the Internal Revenue Act, which is replaced by Law 24,674 and its amendments, the following:

Notwithstanding the provisions of the preceding paragraph, the corresponding tax may not be less than seventy-five per cent (75 per cent) of the tax corresponding to the most sold category of cigarettes.

For the purpose of determining the minimum tax to be entered previously, it will be understood as a price of the most sold category of cigarettes (CMV), at that price of sale to the consumer in which the highest levels of sale are concentrated, which will be calculated quarterly, in proportion to the amount of cigarettes containing each package, by the Federal Public Income Administration, autarchical entity in the Ministry of Economy and Public Finance.

Article 3 Incorporate without number, following article 16 of the Internal Revenue Act, a text replaced by Act No. 24,674 and its amendments, the following article:

Article...: For the purposes of the application and liquidation of the levy provided for in the two (2) preceding articles, it shall be understood by:

Cigarettes: the product consisting of a Smoking paper wrapper or any other element other than the one used in cigars and cigars with wrapper, and tria interior made with bites or pieces of tobacco or homogenized or reconstituted tobacco.

Cigarettes with wrapping: the product made up of a wrap different from the natural tobacco leaf, without reconstitution and inside of a gut produced with fragments, bites or tobacco or homogenized or reconstituted tobacco strands. Its net weight of tobacco per thousand must be more than two thousand (2,000) grams.

Unpacked cigars: the product made with natural tobacco leaves, or reconstituted. Its net weight of tobacco per thousand must be greater than two thousand (2,000) grams.

Cigarettes with wrapping: the product made up of a wrap different from the natural tobacco leaf, without reconstitution and inside of a gut made with fragments, bites or tobacco or homogenized or reconstituted strands. Its net weight of tobacco per thousand must be less than two thousand (2,000) grams.

Cigarettes without wrapping: the product made with natural tobacco leaves, or reconstituted. Its net weight of tobacco per thousand must be less or equal to two thousand (2,000) grams.

ARTICLE 4 Replace article 25 of Law 19,800 and its amendments with the following:

Article 25: Please provide an additional three and a half per thousand (3.5) of the price of the cigarette package sold from two (2) basic units the additional set out in article 25 of Law 19.800, its regulations and regulations.

The funds collected for that purpose will be allocated to the social works of the trade unions of the activity. It also establishes a fixed additional weight seven cents with a tenth of cents ($ 0.0711) per pack of twenty (20) sold cigarettes, or their proportion according to the amount of cigarettes per package, of which six cents weigh with five tenths of cents ($ 0.0655) will integrate the collection specified in article 23 (a) of the Tobacco Special Fund and the rest will be allocated as set out in the fund 24.

The additional fixed set out in the previous paragraph will increase in other pesos seven cents with a tenth of cents ($ 0.0711) from 1 July 2009, of which six cents weigh with five tenths of cents ($ 0.065) will constitute the collection set out in article 23 (a) of this Act and the remainder will be allocated in accordance with article 24.

The amount of the additional fixed set out in the preceding paragraphs shall be calculated by the application of the following procedure:

On 1 January 2009, the ratio or proportion resulting from dividing the amount of the additional fixed weight of fourteen cents with two tenths of cents ($ 0.142) will be established for the weighted average price of that time. The above-established ratio will begin to govern from 10 January 2010, from which it will apply to the weighted average price at the beginning of each semester, in order to establish the amount of the current additional fixed for each semester.

The Federal Public Income Administration, an auto-archic entity within the Ministry of Economy and Public Finance, according to the information to be provided to it by the Ministry of Agriculture, Livestock, Fisheries and Food, under the Ministry of Production, shall determine the weighted average price referred to in the preceding paragraph.

ARTICLE 5o Incorporate as article 25 bis of Law 19.800 and its amendments, the following text:

Article 25 bis: Please note that the taxable basis for the application of the liquids defined in Articles 23, 24 and 25 of this Law is the price of sale to the public by discounting the Attached Value Tax and the Additional Emergency Tax on the final sale price of each pack of cigarettes, created by Law 24,625 and its amendments.

CHAPTER III

National Register of Tobacco Drivers, Processors, Manufacturers, Importers, Exporters and/or Marketing Wholesale Products Derived from Tobacco

ARTICLE 6 Incorporate without number, following article 21 of the Internal Revenue Act, a text replaced by Act No. 24,674 and its amendments, the following article:

Article...: The National Register of Conveyors, Processors, Manufacturers, Importers, Exporters and/or Marketingers Wholesale Products of Tobacco Derived Products should be registered for those who dedicate themselves to such activities or their derivatives, in the form, time and conditions established by the agency specified by the Ministry of Production.

Registration in the Register shall be an indispensable condition for the exercise of any of the above-mentioned activities.

CHAPTER IV

Entry into force

ARTICLE 7 This law shall enter into force from the day after its publication in the Official Gazette, with the exception of the provisions contained in articles 2o, 3o, 4o and 5o, which shall have effects for the imponible facts that are perfected from the first day of the month following that of the official publication, including.

The national executive branch shall regulate this measure within sixty (60) days of its entry into force.

ARTICLE 8 Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DAYS OF THE TWENTY DAY FOR THE YEAR TWO MIL OCHO.

_

EDUARDO A. FELLNER. . JOSE J. B. PAMPURO. . Enrique Hidalgo. . Juan H. Estrada.

IMPESTS Decree 6/2009 Observe and Promute Law No. 26.467.

Bs. As., 7/1/2009

VISTO Issue No. S01:0534596/2008 of the Register of the MINISTERY OF ECONOMY AND PUBLIC FINANCIALS and the Bill of Law registered under No. 26,467 sanctioned by the HONORABLE CONGRESS OF NATION on 17 December 2008 and

CONSIDERING:

That the Bill registered under No. 26,467 sanctioned by the HONORABLE CONGRESS OF NATION on 17 December 2008 amended the Internal Revenue Act and its amendments and Act No. 19,800 and its amendments.

That Article 15 of the Internal Revenue Act, a text replaced by Act No. 24,674 and its amendments, provides that cigarettes, both domestic and imported, shall tax on the price of sale to the consumer, including taxes, except the value added tax, a tax on the SESENTA by SENTO (60%).

That Article 16 of the above-mentioned legal norm provides that by the exemption of cigars, cigars, rabilles, trumpets and other tobacco manufactures not expressly provided for in Chapter I of Title II of the Law, the rate of DIECISEIS shall be paid by ACCOUNT (16 per cent) on the corresponding tax base.

That by Article 3 of the Bill quoted in the Hittite is incorporated without number, following Article 16 of the Internal Revenue Act, text replaced by Law No. 24,674 and its modifications, an article defining what is meant by cigarettes, cigars with wrap, cigars without wrapping, cigars with wrapping and cigars without wrapping, to the effects of the 15 grava.

That the definitions contemplated in the sanctioned project differ substantially from those conceived in the Project elevated to the HONORABLE CONGRESS of the NATION through Message No. 2015 dated 25 November 2008, whose purpose was to specify the characteristics that should be evidenced by the constitution of the products indicated in the consideration precedent in response to the different tax treatment that fits the cigars and cigars with respect to cigarettes.

That it should be sadly assumed that the measure propitiated through the aforementioned Message and Draft Law aimed exclusively to avoid that products reached at the SESENTA rate per SENTO (60%) are intended to be unduly protected at the tax level established by Article 16 of the Internal Tax Law, a text replaced by Law No. 24,674 and its amendments that are reduced to DIECISEIS.

That the above should be added to the inconveniences of an interpretative nature that derive from the sanctioned text since both for cigars and for cigars with wrapping it provides that these are products composed of a wrap that is different from the natural tobacco leaf, without reconstituting, when this last quality requires in an inconstable way that is a layer of natural tobacco leaf.

That under the above, it is necessary to observe Article 3 and the ordinal number "...3o,..." in the first paragraph of Article 7 of the Draft Law sanctioned.

That the proposed measure does not alter the spirit or unity of the Draft Law sanctioned by the HONORABLE CONGRESS OF NATION.

That the Directorate-General for Legal Affairs of the Ministry of Economic and Social Affairs PUBLICAS has taken the intervention that belongs to him.

That the present decree is issued in the use of the powers conferred on the NATIONAL EXECUTIVE POWER by Article 80 of the NATIONAL CONSTITUTION.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION IN GENERAL AGREEMENT OF MINISTERS

RIGHT:

Article 1 Note Article 3 of the Bill registered under No. 26.467. Art. 2o Note in the first paragraph of Article 7 of the Draft Law registered under No. 26,467 the ordinal number: "...3o,...". Art. 3o With the exceptions set out in the preceding articles, please amend, and refer to the National Law Bill registered under No. 26.467. Art. 4o Note the HONORABLE CONGRESS OF NATION. Art. 5o Contact, post, give to the National Directorate of the Official Register and archvese. . KIRCHNER FERNANDEZ. . Sergio T. Massa. Aníbal F. Randazzo. . Jorge E. Taiana. . Carlos R. Fernández. . Julio M. De Vido. Aníbal D. Fernández. . María G. Ocaña. . José L. S. Baranao. Debora A. Giorgi.