Tax Refund Certificates Regulation No. 17.246 - Updated Standard Text

Original Language Title: CERTIFICADOS DE REINTEGRO DE IMPUESTOS REGLAMENTACION LEY NRO. 17.246 - Texto actualizado de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos

Ministry of Finance

CERTIFICES OF REINTEGRO OF DECRETO IMPESTS No. 7,083 Alcances, use and application of these certificates that are awarded to national manufacturers in order to give effect to the tax franchises established by law 17.246

Buenos Aires, November 15, 1968.

VISTO the need to regulate the provisions of Article 4 of Law No. 17.246, which grants national manufacturers the refunds and tax exemptions to which they would be creditors in the event that the elements, equipment and machinery of national manufacture purchased by Pan American Argentina Oil Company and Pan American International Oil Company for the execution of contracts under Articles 1 and 2 of the Law,


That it is necessary to establish in a precise way the scope of the use and application of the "Certificates of Reimbursements" issued for the purpose of implementing the tax refunds of reference;


The President of the Argentine Nation Decreta:

Article 1 . Approved the attached rules for the issuance and application of the "Certificates of Re-entry of Taxes" that are granted to national manufacturers in order to give effect to the tax franchises established by Article 4 of Law No. 17.246.

Art. 2o . The "Certificates of Reimbursement" referred to in the previous article shall be of similar characteristics and shall have equal application to those issued pursuant to the provisions set out in Decree No. 9.588/67.

Art. 3o decreto This decree will be endorsed by the Minister of Economy and Labour and signed by the state secretaries of Industry and Internal Trade, Energy and Mining and Finance.

Art. 4o . Communicate, publish, give to the National Directorate of the Official Register and go to the National Accounts.

Onganía. . Adalbert Krieger Vasena . Raúl J. E. Peyceré. . Luis M. Gotelli. . César A. Bunge.



Article 4 Ley Law 17.246

1 Los The "Certificados de Reintegro de Taxes" that are granted pursuant to the Resolution of the Ministry of Economics and Labour No. 25, dated February 21, 1968 in order to give effect to the franchises established by article 4 of Law No. 17.246, will be extended only by the General Treasurer of the Nation, in forms numbered, especially authorized to the effect, that will carry

In addition, such Certificates shall respond in their characteristics and quality of the material used in the preparation of certificates issued by application of Decree No. 9.588/67 and Resolution of the Ministry of State of Finance No. 1.080, dated 6 February 1968.

The Coin House of the Nation will proceed to the printing of forms for the "Certificates of Reimbursement of Taxes" according to the model annex, according to the quantity and numbering indicated to it in due course by the General Directorate of Superintendence of the Treasury.

2o . Once the Mining House of the Nation has printed the number of forms for "Certificates of Re-entry of Taxes" provided in the previous point, it will send the sheets to the General Treasury of the Nation so that the latter will proceed to its delivery to the beneficiaries in accordance with the requirements that are formulated by the Ministry of Energy and Mining and Industry.

Applications for issuance of certificates will be issued to the General Treasury on special forms, numbered, with authorised signature of the agencies involved and with a copy for the General Account of the Nation.

3o . It is established that the minimum amount to be refunded will be m$n 5,000. ., due to be rounded in less amounts less than a thousand pesos national currency.

In order to facilitate the application of the certificates, the General Treasury of the Nation is authorized to issue, at the request of the interested parties, sheets in a fractional form for each invoice, for amounts that cannot be less than fifty thousand pesos national currency (m$n 50.000.).).

4o La La Tesorería General de la Nación will send daily to the Accountant General de la Nación, to the National Customs Directorate and to the Directorate General Impositiva a detail of the Certificates of Reimbursement of Taxes issued, with indication of the date of issue; number of the certificate of return of tax; amount and beneficiary.

5o . The application of the Certificates of Reimbursement to the National Directorate of Customs and Tax General Directorate will be carried out in such a way that when presented for the payment of the various taxes and charges do not remain outstanding balances in that Certificate.

(Note Infoleg: by art. 1st Decree 1209/2005 B.O. 28/9/2005 replaces the means of payment of the tax benefit known as the Certificate of Reimbursement of Taxes, which is currently carried out through the issue of cartular sheets, by the opening of deed accounts. )



(Anverso replaced by art. 1 Decree No. 3.038/1972 B.O. 31/5/1972).