Bs. As., 28/2/74
VISTO Law No. 20,630, and
Relevant regulations are required;
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 Artículo The awards made by law are all the cattle in games or prognoses referred to in article 1o, with prescindence that the right to participation in the same results from an act on a onerous or free basis.
For the purposes provided for by the law, the awards or winnings of random games authorized by casinos and official gaming rooms or authorized by competent authority (rule, point and bank, thirty-40, etc.) shall not be considered.Art. 2o o For the purposes of the law, those games where from a set of given elements (billetes, numbers, bonds, etc.), randomly or fortunately, one or some of them are awarded previously established prizes. Art. 3o o The awards of games that combine chance with elements or circumstances beyond it, such as the culture, skill, skill, skill or strength of the participants, will only be deemed to have been attained by the law if the award of them depends on a final draw. Art. 4o For the purposes of the determination of the levy shall be understood in the amount of each award:
(a) Lotteries: The one that corresponds to each fraction or ticket according to the emission modality adopted by the organizing quantity (vigesimo, tenth, fifth, third, etc.);
(b) Rifles: To or to those obtained, in each draw, by the ticket which gives the right to participate in it;
(c) Quinielas and contests of sports prognosis bets: The one that ultimately results from the liquidation of each game or card ballot, with dispensing of the bets or combinations contained in them.Art. 5o o The limit of five thousand pesos ($ 5,000) provided for in the penultimate paragraph of article 2 of the Act shall be determined in accordance with the provisions of article 4th, second paragraph of the Act and with the exception of the increase to which both rules relate.
When the previous paragraph exceeds the limit of five thousand pesos ($ 5,000) the determination of the tax shall be made without taking into account the above limit, the liquidation of the tax must be effected by the increase provided for in Articles 2 and 4 of the Act.Art. 6o o The prizes in kind will be considered for the value indicated in each case:
(a) Games and contests organized by official entities: by the one assigned by the organizing entity;
(b) Games and contests organized by private entities; by the assigned or accepted by the competent authority in the opportunity to grant the respective authorization; in its default or when the same is manifestly less than the current in place at the time of the draw, the latter will be taken.Art. 7o o Contact, post, give to the National Directorate of the Official Register and archvese.
PERON.José B. Gelbard.