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Exemptions And Obligations - Full Text Of The Rule

Original Language Title: IMPUESTO A LOS REDITOS EXENCIONES Y OBLIGACIONES - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos

Buenos Aires, April 2, 1947



Article 1 ), Amend in the form indicated below, the articles of Law 11.682, ordained text (Decree-Law 14.338/46), which in each case is mentioned:

(1) Substitute article 10 of Law 11.682, new text (Decree-Law 14.338/46) for the following:

It is presumed that non-constitutional companies in the country, which deal with the transport business between the Republic and foreign countries, obtain net revenues from Argentinean source, equal to 10% of the gross amount of freight for tickets and cargoes corresponding to those transports.

The agents or representatives in the Republic of such companies shall be jointly responsible with them for the payment of the tax and shall be obliged to submit affidavits or other information, in the form and time period established by the address. The levy referred to in the first paragraph of this article shall not apply when it comes to companies established in countries with which, under international conventions or treaties, the tax exemption has been established or established.

The revenues from the transport, obtained by companies established or settled in the country, are considered entirely as an Argentine source, with the dispensing of the ports between which the traffic is carried out and will be determined in the manner established by this law.

(2) Add to article 12 the following final paragraph:

In the case of assignments to foreign companies .reaseguro y/o retrocessions el the assignor will retain and enter as tax, 4% of the net yielded premiums of cancellations. Such payment shall be final.

(3) Substitute article 13 by the following:

It is presumed that 50% of the price paid to the distributors or intermediaries of foreign cinematographic films, for the exploitation of them in the country, is net revenue of Argentine source. This provision also applies when the price is paid in the form of royalty.

(4) Add to article 19 the following subparagraphs:

(k) Securities, shares, cédules, bonds and similar values issued by official or mixed entities in the corresponding part to the Nation, provinces or municipalities, where there is a general or special law that provides for it;

(l) Proceedings of legislators except express demonstration against the person concerned;

(m) The payment of the tax on revenues and any other national tax is exempt from sports and physical culture associations and property of their property in which their sports fields operate, installations inherent to their purposes and administrative and/or social headquarters, provided that they do not persecute profits, exploit or authorize games of chance and/or whose activities of mere social regulation prevail over sports, in accordance with the provisions of the Executive.

(5) Substitute article 20 for the following:

Persons of visible existence residing in the Republic shall have the right to deduct from their income, in concept or in non-imposable income, the following amounts:

1 . When you only get 3rd revenues. and 4th categories, $4,800.

2° . When you only get 1st revenues. and 2nd categories, $2,400.

3° . When in addition to the 3rd revenues. and 4th categories, obtain others from 1st and 2nd, deductions will be computed as follows:

(a) If the amount resulting from adding or compensating the revenues or losses of 3rd and 4th. category were bankrupt, or profit less or equal to $2,400. nacional national currency, will be deducted as unimposable income of $2,400. ; national currency;

(b) If the sum or compensation of subparagraph (a) results in a net income greater than $2,400. m m/n, but less than $4,800. m m/n, an amount equal to the amount of such net income shall be computed as an unimposable income;

(c) If the sum or compensation of subparagraph (a) results in a net income equal to or greater than $4,800 m/n, it shall be deducted as non-imposable income pesos 4,800 national currency.

The non-imposable minimums set out in the preceding provisions of this article (subparagraphs 1, 2 and 3°), will be raised at $1,200 m/n per year for persons of visible existence with family burdens.

Without prejudice to the provisions of the preceding paragraph, taxpayers residing in the country, who obtain revenues under Article 63, above $6,000 m/n. or $4,800. m m/n. (according to whether or not they have persons in their charge) they will be entitled to an additional deduction equal to the excess of such sums and up to a maximum of $1,800 m/n.

Taxpayers who present balance in commercial form will deduce the nature of their revenues as unimposable income.

(6) Substitute article 21 for the following:

Persons of visible existence shall have the right to deduct from their incomes, the following sums for family charges, provided that persons who are indicated to reside in the country, are in charge of the taxpayer and do not have in the year net incomes greater than $1,200 m/n, regardless of their origin and are not subject to the tax:

(a) Weights 1,200 m/n per year by spouse;

(b) Weights 900 m/n. per year for each descendant in a straight line male (son, grandson, grandson) and stepdaughter, underage or disabled for work;

(c) Weights 900 m/n per year for each descendant in a straight line woman (daughter, granddaughter, granddaughter) and stepdaughter;

(d) Weights 900 national currency per cent (father, grandfather, great-grandfather);

(e) Weights 900 national currency per brother male underage or disabled for work, and sister, regardless of age;

(f) Weights 900 national currency per year by Swedish or Swedish

(g) Weights 900 national currency per year for each minor son-in-law or disabled for work, and daughter-in-law regardless of age.

Deduction by family charges can only be made by the nearest relative with taxable income. Where there are several relatives of the same degree, in whose charge the same person is present, it shall be distributed proportionally to the number of such persons, the deduction of the amounts indicated.

7) Add to article 30 the following paragraph:

To that end the minor's revenues will be added to the revenues of the usufructuario.

(8) Substitute article 49 (c) by:

(c) Participations in the benefits of any kind of societies, which are intended to carry out some profits and provided that the activity they develop is in the conditions required by Article 3.

(9) Delete article 56 (c) and (d), which are replaced by the following:

(c) Civil associations and other entities referred to in the second subparagraph of article 19 (f), as soon as there is no other tax treatment in this law.

The companies of capital, regardless of their denomination, constituted abroad, that have in the country a commercial, industrial, agricultural, mining or other type, organized in the form of a stable company, will also pay the rate of 15% when such profits are turned or credited to the outside, it will be appropriate to retain and enter a 5 % complementary on them, the one that will return .juntamente with the resulting character

The Directorate may consider that the sums or part of them rotated or credited to the outside by various concepts (destinated according to the company to pay the credit balance of the parent house, to pay goods, services or loans or other concepts), are in fact profits and therefore must pay 5 % of supplementary tax the 5 % of the supplementary tax mentioned above.

10) Substitute the last paragraph of article 57, by the following provisions:

When capital companies are paid or credited abroad, or their agents, agents, representatives or any other president in the country, revenues of any category, excluding the profits referred to in the last two paragraphs of the previous article, it shall be for the person who pays or credits them, retains and enters the address by 20% of those sums. This payment is of the definitive character and shall be paid without prejudice to the surcharge for ausentism that may correspond.

(11) Substitute article 58 for the following:

When anonymous companies or other capital companies distribute dividends in an amount greater than the total tax profit of the fiscal year divide included dividends of other entities. shall pay the final rate of 15 percent on this difference.

When the result of the tax balance will be broken, the company will pay on a definitive basis, 15% on the amount it distributes in terms of dividends or utilities.

The tax that these companies have paid on the reserves established prior to the validity of these provisions calcalculated in accordance with the provisions of Executive Decree No. 2711 of 14 July 1943 and the corresponding rate on reservations not distributed by the closed periods under the Decree No. 18.229/43. shall be considered as income to the tax that they must pay on the surplus of dividends referred to in the preceding paragraphs.

The dividends that are made available to shareholders after 120 days of the closing date of an exercise, shall be considered as belonging to the current period, accruing to those who are distributed at the close of the latter. On those dividends, the company must enter the rate of 15% tax that will be considered as payment to the tax account that should ultimately be met at the end of the year. The management may exempt the .total or partly sociedad society from such income, when it is shown that the distributed dividends will be covered by the tax profits of the exercise or in the event that they are integrated with reserves of years prior to 1946, on which payments have been made according to the regime of Decrees numbers 2.711/43 and 18.229/43.

When the surplus of the dividends distributed, corresponds to reserves established in closed periods beginning in 1946, no deduction shall be made in respect of payment to tax account, although such profits taxed in the year of its constitution, the rate of 15%.

In cases that the company has committed to paying as a dividend, a minimum percentage referred to the nominal value of the action de preferred sharescas will be able to recover the tax that falls on the profits that distributes to the holders of this category of values, deducting 15% of the amount of interest that was forced to satisfy.

12) Substitute the final paragraph of article 61 by the following:

Take into account the "general fee", the percentage that results from relating the total tax to be paid by the taxpayer sapplying the basic and additional rates of article 84 de to the amount of net income (without taking into account the breaches suffered in any category, or the deductions that fall over the whole of such rents, such as: breaches of previous years, interest, insurance premiums, minimum not taxable).

Further add to article 61 the following paragraph:

The shareholders of the national insurance companies shall declare as a perceived dividend, the net amount charged for this concept (excluding the 12% tax established by Decree-Law No. 15.345).

(13) Substitute article 62 for the following:

Anonymous companies and other capital entities, who have perceived share dividends of other companies with the tax of 15% payment, will deduct from the tax they have to pay, up to 15% of such dividends included in their tax balance.

If the dividend perceived by the society corresponds to profits of exercises that cover part of the years 1945 and 1946, it can be deducted only to the amount that results from applying the average rate paid by the paying entity, on the amount of the income received; when it corresponds to a closed exercise in the year 1945, it will be computed as payment on account up to 10% of the perceived dividend.

In no case, the amount to be considered as a payment to an account . in accordance with the provisions of the two paragraphs above . may exceed the corresponding tax to the society on tax profit or on the distributed dividends when they are older.

If the distribution is carried out in accordance with the Decree-Law No. 18.229/43 (before May 29, 1946), the tax that has been effectively retained shall be computed.

When an anonymous company or other capital entity had obtained profits from the tax on eventual profits, it would be appropriate to exclude the same from the tax profit. Likewise . and for the purposes of Article 58. it will be for society to exclude the amount of the distributed dividends, the share of the same integrated with profits of the exercise reached by the tax on eventual profits.

14) Add to article 65, the following subparagraph:

1. Remuneration or salaries paid to members of directors, councils or other governing bodies operating abroad and fees or other remuneration paid for financial or other technical advice from abroad. It will be up to the person who pays or credits, retains and enters 20% on a single and definitive basis.

(15) Delete article 69. 16 (h) Substitute article 72 (2) and 5th and 6th paragraph, for the following:

The amount to be deducted will be the one that arises from applying on the commercial profit of the exercise, 2 % . to integrate 10% of the social capital y and as soon as it is effectively established as a legal reserve.

Where the special laws provide that the legal reserve fund should be constituted in a manner other than that set by the Trade Code, the address may admit the annual deduction of a percentage different from that set out in this article.

(17) Substitute article 78 of Law 11.682, new text (Decree-Law 14.338/46), for the following:

In the case of salaries, wages, director's fees and trustees of anonymous companies and other similar retributions, it may only be deducted as a necessary expense to obtain, maintain and conserve such rents, the amount corresponding to the discount that in terms of retirement contributions must be made . in accordance with the legal provisions in force los the holders of such rents.

(18) Add the following to the end of article 86:

When, as of May 29, 1946, shareholders, dividends or profits corresponding to closed periods in 1945 have been made available, the company will pay 10% on the taxable utility of that exercise. In these cases, the portion of the levy corresponding to the undistributed profits shall be considered as payment on account of the dividends to be distributed in subsequent years (the rule of Decree-Law No. 18.229/43), and shareholders shall, for their part, compute as payment on account in the affidavit of 1946, up to 10% of the taxable dividends perceived in the course of that year.

In the case of exercises covering part of the years 1945 and 1946 and that at the date quoted 2929 de Mayo de 1946, the dividends or profits had not been made available to shareholders, the tax imposed by society on the taxable profit of the exercise (10 % and 15 % by the part of 1945 and 1946 respectively) is of a definitive character.

19) Add the following article to Law 11.682, new text (Decree-Law 14.338/46):

Please condone the debts that, by tax on the Regimes and/or Territorial Contributions and fines for the same concepts that recognize the sports and physical culture entities referred to in Article 19 m of this Law, subject to payment of the causidic expenses corresponding to the debts in judicial management. The Executive Power shall regulate the time and conditions that they shall govern to benefit from the present condonation.

20) Add the following article to Law 11.682 new text (Decree-Law 14.338/46):

The ministers of the Supreme Court of Justice of the Nation, members of the provincial courts, members of the Appeals Chambers, and Judges, shall tax the tax, except for their express demonstration on the amount of the salaries they have assigned in the respective budgets, after deduction of the minimum non-imposable burdens of the family, and their retirement contribution in accordance with the provisions in force.

Art. 2° . Amend, as indicated below, the articles of Law 11.683, new text (Decree-Law No. 14.341/46), which are mentioned in each case:

(1) Substitute article 16, paragraph 5, by the following:

5° Los The spouses for their own revenues, being understood by them with no doubt of the earnest nature that in the Civil Code assigns to the rents of the spouses, the revenues produced by the own property or by the personal activity of each spouse, those obtained by the exploitation of the goods acquired with the proceeds of the personal activity of the wife, and, in general, those of which each person has the authority to dispose of

(2) Substitute article 17, paragraph 3, by the following:

3° . The synods and liquidators of the bankruptcy, the synods of civil contests, representatives of the societies in liquidation, the legal or judicial administrators of the successions and, in the absence of them, the surviving spouse and the heirs.

(3) Substitute article 19, paragraph 4, by the following:

4° . Successors in particular in the assets and liabilities of companies or farms that the tax laws consider as an economic unit capable of generating in full the taxable fact regarding their owners or holders, if the taxpayers fail to comply with the administrative intimation of payment of the owed tax. The liability of the acquirer in respect of the unspecified fiscal debt shall expire:

1 . At three months of the transfer, if in advance of fifteen (15) days it would have been reported to the address.

2° . At any time when the address recognizes as sufficient the assignor's solvency with respect to the tax that may be owed, or that it accepts the guarantee that it offers to that effect.

(4) Substitute article 23, paragraph 3, by the following:

The administrative determination of the tax, certain or presumptive, may not be modified, in those aspects that have been the subject of express pronouncement by the administrative judge, by applying new interpretations to tax rules or by the use of other technical procedures in the liquidation of the tax. It may, however, be amended, even in such respects, when new evidence arises or the existence of error, omission or dolo is verified in the display or consideration of those who served on the basis of the previous determination (income figures, income figures, incomes, investment values and others).

The liquidations and proceedings carried out by the inspectors and other employees involved in the control of taxes do not constitute an administrative determination of them, which is only the responsibility of the officials exercising the powers of administrative judges, article 9 (c) and 11.

(5) Substitute the final paragraph of article 25 for the following:

In addition, the revenues of the fiscal year in which they occur shall be considered as revenues of capital increments whose origin does not prove the data subject, except that the corresponding rate per tax on revenues, including such increases, is less than 20%, in which case they shall be considered as benefits subject to the tax on eventual earnings.

(6) Amend the scale of recharges under article 42, as follows:

Up to a month of delaying 5% of the tax due.

More than a month and up to two months of delay 10% of the tax due.

More than two months and up to three months of delay15 % of the tax due.

More than three months of delay 20% of the tax due.

(7) Delete article 46 (g) and replace it with the following paragraph:

It will be repressed as a fiscal defraud by declaring, admitting or enforcing to the general direction manifestly inappropriate legal forms and structures to set up the effective situation, relationship or economic operation encumbered by tax laws, when reasonably it must be judged that there has been an intention to avoid just imposition.

(8) Substitute article 74 for the following:

The taxpayers or those responsible may repeat the tax by filing an appeal to the address, which will be a necessary requirement for justice. After six months of the commencement of the claim without the issuance of an administrative decision, the person concerned may choose between waiting for the decision to leave the judicial path or directly to the court.

The taxpayer ' s claim for repetition of taxes shall empower the management to verify the taxable matter for the fiscal period to which it refers, even if the tax actions and powers are prescribed, and, as appropriate, to determine and demand the tax that is due.

9) Add the following transitional provisions to article 111:

Art. 112. With regard to the taxes that have expired and not satisfied prior to the promulgation of Decree-Law No. 14.341/46, the surcharges set out in article 42 of the same shall be applied, in substitution of the punitive interests established by Law 11.683 (ordered text), unless the latter had already been required to pay in respect of those taxes.

Art. 113. The new prescription provisions shall not apply to the requirements which, in accordance with the previous rules, have been operated prior to the enactment of Decree-Law 14.341/46 (Law 11.683, new text). With regard to the existing requirements when the above-mentioned decree is promulgated, its starting point shall be transferred in all cases as of 1 January following the act or omission that gave birth to the respective action or faculty, following the terms of limitation:

(a) If the time limits are maintained or extended, the new provisions shall apply;

(b) If the deadlines are abbreviated, the above provisions shall be applied, but without the term to run may exceed, since 1 January 1947, the statute of limitations set out in the decree-law.

Art. 114. Las The rules of Decree-Law No. 14.341/46 containing its own provisions on cases of suspension or discontinuation of the requirements, shall only govern the facts and acts after the promulgation of the statute.

Art. 115. . The new provisions of Decree-Law No. 14.341/46 on administrative or judicial procedures will also apply to the proceedings under way when the decree-law is promulgated, but from the state in which they are located.

10) Substitute article 3 of Decree-Law No. 14.341/46 (Subscribing to 111 of the new text of Law 11.683) by the following:

Offenders to Law 11.683 (ordered text) shall be exempt from charges and fines, the laws governing them (from tax to revenues, to sales, extraordinary benefits, for learning, to the bets of races and eventual gains) and the provisions that modify them, if such offenders spontaneously present the declarations sworn and pay the corresponding tax,

Art. 3° , Amend, as indicated below, the articles of Decree-Law No. 14.342/46, which are then mentioned:

(1) Substitute article 4 (d) by the following:

(d) Benefits from rights protected by the law on intellectual property, provided that the tax relapses directly on the authors and the respective works are duly registered in the National Registry of Intellectual Property.

(2) Substitute the third paragraph of Article 5 for the following:

For property (movable, immovable, rights and any other kind) acquired by inheritance, legacy or donation, the above provisions shall be applied, without the value set for payment of the tax on the free transfer of property. The tax paid will be considered a deductible expense for the purpose of determining the taxable benefit.

(3) Add the following paragraph to article 6:

When profits are obtained from lottery prizes and gambling, it is presumed to be law, that the expenses incurred for obtaining it equivalent to 10% may be compensated with other benefits achieved by this tax.

(4) Substitute article 7 for the following:

When the operations, acts or activities covered by this Decree Law sexcept those specified in the last paragraph of the previous article, will be lost, they may be compensated with other benefits produced in the year and achieved by this Decree Law, in order to establish the net taxable profit. If such losses could not be covered by other benefits, the non-compensated remnant or breach may be deducted from the net profits subject to this levy for the next four years. Under no circumstances shall compensation be accepted with profits or income obtained by the law of the tax on revenues.

(5) Substitute article 9 for the following:

This tax will not be paid for the first $6,000 m/n. annually of benefits achieved by this law.

If the benefit is obtained by several people, each of them will only have the right to deduce in its affidavit, a proportional part of the $6,000 m/n, according to the participation that has corresponded to the tax profit generated by the operation.

In no case, deduction may exceed $6,000 m/n per taxpayer per year.

Art. 4° . Contact the executive branch.

Given in the meeting room of the Argentine Congress, Buenos Aires, March 28, 1947.



Alberto Reales

Leónidas Zaballa Carbó