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Tax And Income Tax Regimen - Full Text Of The Norm

Original Language Title: REGIMEN IMPOSITIVO MUNICIPAL IMPUESTOS Y RENTAS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos


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


Article 1 Taxes and rents of the Municipality of the City of Buenos Aires are declared:

Subparagraph 1. The lighting tax, being authorized to charge it to all the beneficiaries, even if it is provided within the municipality by the national government, without prejudice to the agreements that can be adjusted with it, in any case affecting its production to the payment of the service and the surplus entering into general rents;

Subparagraph 2. The sweeping and cleaning tax, understood by such the general sanitization of the public road, must in any case affect its production to the payment of the service and the surplus to enter general incomes;

Subparagraph 3. The tax on the extraction of sand, hangover and shells;

Subparagraph 4. The contrast of weights and measurements;

Subparagraph 5. Patents - without prejudice to those established by the national government - on carriages and vehicles in general, except that of any kind that are intended exclusively for the transport or sale of consumer goods and that the municipality qualifies as a first necessity; on mozos de cordel; dogs; installation of machines powered by steam; electricity or oil; inns; theaters, cinematographs; cinematographs; diversions;

Subparagraph 6. The delineation and construction tax, in the case of new buildings or the renovation and repair of the already built. House constructions are exempted from the payment of this tax, the value of which is not exceeding $15,000 m/n and which are intended to serve as a room for their owners;

Subparagraph 7. The tax on urban telegraphs, telephones, electricity, gas and other similar companies;

Subparagraph 8. The production of the leases of the markets and other municipal properties, of the premises for carriages, of the reels for slaughterhouses and for the farms;

Subparagraph 9. The leather extraction tax;

Subparagraph 10. The one produced from the conduct of bodies; from the concession, delineation and distribution of graves; the tax on the use of lackeys, palafreneros, tarjeteros and vehicles transporting bodies and the tax on transfers of graves, except for those operated by hereditary succession;

Subparagraph 11. The production of hospitals, asylums and hospices, despite the subsidies agreed by the national government, being understood that these services will be free for people in a state of poverty;

Subparagraph 12. The production of the sale of wastes;

Subparagraph 13. Production of office rights and fines established by municipal laws and ordinances;

Subparagraph 14. 30% of the production of the direct contribution of the municipality; 30% of the commercial or industrial patents of the municipality and the corresponding participation of the municipality on the production of the tax on revenues and the sales to the racetracks and those that establish the other laws in force;

Subparagraph 15. Level tax;

Subparagraph 16. The use of subsoil, surface and airspace of the public roads;

Subparagraph 17. The tax on the placement of notices and any other kind of propaganda in the interior or exterior of trams, vehicles in general, railway stations, underground or other means of transport and locomotive, theaters, cinematographers, cinematographers, cafes and other establishments or places of public access; to the placement, registration, exhibition or cycling of notices, signs, leaflets, or other publicity

Subparagraph 18. Enabling and inspection rights to garages with capacity for more than one car, and unhealthy, dangerous and uncomfortable establishments; houses for the purchase and sale of clothing and other used objects;

Subparagraph 19. The rights to cover the expenses that demand the exercise of municipal police powers, by obliging the surplus to enter general income;

Subparagraph 20. The right to protest before the Municipality;

Subparagraph 21. The registration and inspection rights of the fondas, hotels, resturants, lunch houses, furnished houses, of rent, conventillos and houses of neighborhood, obliging the surplus to enter general rents;

Subparagraph 22. The rights of basements, copies and plans review;

Subparagraph 23. The tax on the highest height of buildings, land-storage and fragmentation;

Subparagraph 24. The tax of up to 5% by the public on the entrances of theaters, film-makers and cinematographs of a value greater than $ 1 m/n, by function (must be considered as whole the fractions) for the improvement, support and construction of alienated and chronic hospitals and nursing homes;

Art. 2° - It is the discretion of the municipality to determine the concept, nature and classification of the establishments, businesses, premises, activities or objects mentioned in article 1.

Art. 3° -The Municipality of the City of Buenos Aires is empowered to make use of the post office and telegraphs of the Nation.

Art. 4° - The judicial collection of taxes and incomes shall be carried out by the procedure prescribed for the execution of judgements in the case of liquid amounts, with a sufficient title being a record of the debt extracted from the respective books and authorized by the person responsible for carrying them.

Exceptions of lack of personry, prescription, payment and falsehood shall only be admissible in this trial, and it is understood that this refers only to the external forms of the title.

Art. 5° - The Concejo Deliberante may establish penalties for fines or arrests for cases in which the provisions of the ordinances are violated. The maximum weight limit is 500 m/n. for the penalty of fine and 30 days for the arrest.

The delays established by the Deliberative Council in the payment of the previous municipal charges may not exceed 50% of the current amount.

Art. 6° - Exonerate, for the end of five years, the payment of municipal taxes to houses that are built for a maximum value that does not exceed 15,000 national currency.

Art. 7° - Act No. 4058, articles 14 and 20 of Act No. 5098 and section 2 of Act No. 10.341 and 6 of Act No. 9086, as well as any provision opposing this Act, are repealed.

Art. 8° - Contact the Executive.

Given in the meeting room of the Argentine Congress, in Buenos Aires, to 19 September 1941.

Gustavo Figueroa
L. Zavalía Carbó

Registered under No. 12.704