DECRECT N° 3.373
Import. Cigarettes. Partial modification of Decree No. 3.478/77.
Bs. As., 2/11/77
VISTO Resolution No. 507 of the Ministry of Economy, dated 16 June 1977, and
That the import suspension established by Decree No. 2.118/1971 and its extensions for the tariff position 24,02,02.00 of the Tariff Nomenclature and import duties is terminated;
In addition, the aforementioned Nomenclature amends the import right for cigarettes, which will be 5 per cent;
That imported cigarettes should also tax domestic taxes, as well as the portion of the Special Tobacco Fund, the latter in accordance with Act No. 19800 and amended.
It is therefore necessary to amend articles 7, 8 and 9 of Decree No. 3478 of 19 November 1975, which regulates Act No. 19,800 and amendments, to include cigarette importers.
Therefore, and the proposal of the Minister of Economy,
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT: Article 1
- Amend Articles 7th, 8th and 9th of Decree No. 3478 of 19 November 1975 to read as follows:
Obligations of manufacturers of cigarettes and cigarette importers
"Article 7o - The manufacture of cigarettes will refer to the tobacco department of the State Secretariat of Agriculture and Livestock, within the first quarter of each year and as an affidavit, a demonstration tablet of the tobacco movement registered the previous year. Also, until the day ten (10) of each month will send an affidavit of the sales of the previous month, using the official forms prepared by the Department of Tacabo, in original and two (2) copies, with the following detail:
(a) Entrances (previous factory and deposit, returns and processing in the month) and exits (free of tax; that is, sale of returns, export and ranch, sales ex- zone franca, internal consumption of factory, donations to public good institutions and unused and extravious tax values; and subject to tax; that is, global sales of the month and stocks for the factory;
(b) Number of packages of cigarettes sold, with discrimination of price of each marquilla and its denomination of blond and black cigarettes (for the purposes of this decree shall be consigned as black cigarettes to all marquillas that do not conform to the denomination of blonds), in order to calculate the payment to be made to the Special Tobacco Fund and to the Professional Association of Workers of tobacco activity of greater representativeness in the national order.
In addition, tobacco manufacturing companies should report monthly to the Department of Tobacco of the Secretariat of State of Agriculture and Livestock, the amount of tobacco entered in the preparation of the previous month, paying when submitting such information the rate set out in article 38 of Law No. 19.800.
The importers will send to the Tobacco Department of the Secretariat of State of Agriculture and Livestock until the day ten (10) of each month, an affidavit of the sales of the previous month, using the official forms prepared by the Tobacco Department, in original and two (2) copies, with the following details:
(a) Entry (previous availability of deposits or imports in the month); and
(b) Departures (the quantity of cigarette packages sold, with discrimination of the price of each marquilla and its denomination of blond and black cigarettes), in order to calculate the payment to be made to the Special Tobacco Fund and the Professional Association of Workers of tobacco activity of greater representativeness in the national order, in accordance with article 23 (a) of Law No. 19,800 and (d) "
Tobacco Special Fund Integration and Administration "Art. 8o -
The Ministry of Agriculture and Livestock shall grant the funds from the application of article 23 (a) of Act No. 19,800, and article 25 (a) and (d) as amended by article 3 of Act No. 20,678, which shall deposit the industrialists and importers of cigarettes in accordance with article 9 of the present decree, which shall be assigned to the payment of the excess and the additional effect of the work of emergency.
Cigarettes for the domestic consumption of the factory, donations to public institutions, export to the consumption of the ranch, the former free zone and those for the unused and lost tax values are excluded from this payment. " "Art. 9o
- For the purposes specified in the previous article, the manufactures of cigarettes and the importers of cigarettes shall deposit, within the fifteen (15) days of the following month of the sales made, the amount referred to in Article 8 of the present decree, in cash, cheques or payable turns on Buenos Aires, to the order of the Ministry of State of Agriculture and Livestock, General Directorate of Administration, in the Department of Treasury of the If the expiry of the specified period is operated on an unqualified day for the national civil service, the payments may be made until the next first working day.
The Department of Tobacco of the State Secretariat of Agriculture and Livestock shall make a monthly plank based on the affidavits of sales made by the industrialists and importers of cigarettes, as set out in article 7 of this decree and shall refer it to the General Directorate of Administration of the aforementioned State Secretariat, which shall include the name of the manufactures, the signatures of cigarettes and the quantities of the same.
With this information, the Directorate General of Administration will make the collection coupons by forwarding part "B" to the Tobacco Department, together with a demonstration of the revenues recorded during the month. The Department shall proceed with the calculation of the distribution of funds collected between tabacal provinces in accordance with the mechanism set out in Act No. 19.800. The Directorate-General of Administration shall proceed to liquidate in favour of the Social Work of the Association of Workers of Tabacal Activity of greater representativeness, in the national order, the funds received with that destination within the time limit set in this article in the course of the same month. If new deposits are received after the date indicated, they will be added to those corresponding for the following month.
The resources from the Tobacco Special Fund shall be administered by each province, in accordance with its marketing modalities, by the agencies that each of them determines, having to be held quarterly to the Ministry of State of Agriculture and Livestock, in accordance with article 31 of Act No. 19.800. To this end, each province will submit quarterly to the Ministry of State of Agriculture and would gain a balance, status and demonstrative plans for the proper application of the funds received, legalized by the authorities or regulatory bodies empowered to exercise the appropriate control in those jurisdictions.
Without prejudice to what is stated will be sufficient disclaimer from the Ministry of Agriculture and Livestock before the Court of Accounts of the Nation, the receipt granted by competent authority of the respective province, for each remesa sent for the purposes of Law No. 19.800 and Law No. 20.678.
Failure to agree with the provisions of the preceding paragraph shall suspend the remission of the resources of the Special Tobacco Fund to the province in which it is in need (by assigning it the responsibility of the delay in payment to the producers) by revoking this remission only when it fulfils the obligation referred to, as provided for in this article.
In each province, an Advisory Council, representing the producers, will be responsible for advising the destination and impact of the Tobacco Special Fund remnants.
The resources received by the tabacal provinces, from the Special Tobacco Fund, must be deposited in a special account, which each province will open for that purpose, which may be supervised by the Ministry of State of Agriculture and Livestock, as often as it deems necessary. " Art. 2o -
Contact, post, give to the National Directorate of the Official Register and archvese.
José A. Martínez de Hoz.