Export Of Bottled Wines - Tax Refund - Full Text Of The Norm

Original Language Title: EXPORTACION VINOS EMBOTELLADOS - REINTEGRO IMPOSITIVO - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
DECRETO EXPORT No. 50 bottled wines. Tax reinstatement.

Bs. As. 31/3/71.

VISTO Article 7 of Decree No. 9.588/67


It is of interest to stimulate exports of bottled wines.

That because the shipments were carried out in a fractional manner, because of the characteristics of the export, the benefit of the tax refund that would correspond to them could not reach the minimum established in article 7 of the decree No. 9.588/67 meaning such a circumstance the loss of such profit.

That for the above reasons it is necessary to arbitrate the means to maintain this export flow.

To this end it is advisable to reduce the minimum set by taking it to the level stipulated for headings N.A. B. and (books and magazines).




Article 1 Artículo Replace Article 7 of Decree No. 9.588 with the following:

"The refund provided for in this decree does not affect the exemption provided for in article 1 of Decree No. 3.696/60 and is independent of the deduction admitted to article 2 of the latter. It will not correspond to refund when this is less than ten pesos ($10) for the exports of goods covered in positions ­ ­ and without exclusions, of the Export Nomenclature, and of less than fifty pesos ($ 50) for other exports. The above minimums are understood by each export operation, whatever the chosen way for transport and including mail transmissions."

Art. 2o . The amendment provided for in Article 1 shall apply to exports whose shipping permits have been formalized before Customs from the date of this decree. Art. 3o o Contact, post, give to the National Directorate of the Official Register and archvese.


Aldo Ferrer. Juan Llamazares. Leonardo Anidjar.