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:
(You can close this ad by clicking anywhere on the page.)
Key Benefits:
LEY N° 13.238
REVIEW OF FISCAL FREEDOMS
Sanctioned: 02/09/1948
Promulgated: 10/09/1948
WHY:
SENADO AND CAMARA DEDIPUTADOS DE LA NATION ARGENTINA, REUNIDOS en CONGRESO, ETC., SANCIONAN WITH FORCE
LEY:
ARTICLE 1° - Determine tax exempts from diplomatic and consular representations accredited to the Government of the Republic, as well as to agencies established for official purposes, on the basis of reciprocity.
When the exemption relates to provincial and/or municipal taxes, in the event that the local government does not agree on liberality, the Nation will take care of them.
ARTICLE 2° -The exemption includes taxes, rates and contributions of improvements, present and future, which relapse on official property and records or related to the maintenance of representation or agency and on any activity related to its role; but it does not reach the taxes on which foreign representations or agencies do not review the character of law contributors.
ARTICLE 3° - Buildings occupied by official headquarters owned by the respective Governments of friendly States shall enjoy the franchises of this Law while maintaining that destination.
ARTICLE 4° - It is excluded from the liberalities of this Law that the personnel of Argentine, native or naturalized nationality, who do not invisit the character of head of mission or consul, whatever the position they hold.
ARTICLE 5♪ The exemptions provided for in this Act shall be agreed in a simple and expeditious manner by the Ministry of Finance in the case of national levies, and by the local authorities in the case of provincial and municipal taxes, without any other procedure than the accreditation of reciprocity by the Ministry of Foreign Affairs and Worship and the recognition of the character of taxpayers entitled to the representation or foreign official agency concerned.
All efforts shall be directly brought before the Ministry of Foreign Affairs and Worship, and when they relate to the exemption of provincial or municipal charges, they shall, through the appropriate channel, submit to the authority called to decide, debiting the tax to the national government, in the event of its refusal.
ARTICLE 6° - Applications for waiver pending at the time of this Law shall be settled in accordance with their precepts; but the application of such applications shall not result in the return of the already paid charges.
ARTICLE 7- The expenses that demand the fulfillment of this law shall be taken from general rents with charge to it, until a special item is set in the general budget of the Nation.
ARTICLE 8° -Contact the Executive.
Given in the meeting room of the Argentine Congress, two September of a thousand nine hundred forty-eight.
J. H. WHOLE. H. J. CAMPORA.
Alberto H. Reales Rafael V. González
Exemption of Public Prosecutions
Law No. 23.2378
This law was published by error of printing in the edition of the Official Gazette of September 15, 1948 on first page, second and third column, with No. 12,238.
