VISTO reforms introduced by Act No. 21.930 to the Internal Revenue Act, which was ordered in 1977; and

CONSIDERING:

That, pursuant to these amendments, it is appropriate to bring about the adequacy of the relevant regulatory rules and the dictation of those necessary.

That, on the other hand, by decree 2682/1979, the new system of the tax law should refer to the new text the respective regulations.

It is also considered appropriate to introduce a number of amendments or clarifications in order to further specify the functioning of certain tax mechanisms, as well as the scope and interpretation of some provisions of the legal text.

That, consequently and for reasons of clarity, it is appropriate to proceed to the total replacement of the agreed regulatory rules.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1.- As a statutory text of the Law on Internal Taxes, a text ordained in 1979 and to replace the one approved by Decree No. 3451/76, the text which, as an Annex, is an integral part of this decree.

Art. 2♪ Contact, post, give to the National Directorate of the Official Register and archvese.

VIDELA

José A. Martínez De Hoz




Article 1.- The application, perception and control of taxes established in Title I of the Internal Revenue Act shall be subject to the general rules set out in this title, Title III and the relevant provisions of Law No. 11.683, with the extensions and limitations that for each particular item are determined in the respective chapters.


Art. 2°– They are covered by this title and must enter the tax on the following opportunities:

(a) Importers, when dispatching to square, in accordance with the declaration to be submitted for such purposes and with the provisions of articles 76, paragraphs 7 and 8, and 85 of the law;

(b) Manufacturers who produce products whose stamping is mandatory at the time of withdrawal of the corresponding tax values, when they are paid in delivery, or within the time limits set forth in article 4 of the law;

(c) Those responsible who replace the manufacturers in the cases covered by article 3, paragraph 4, of the law, within the conditions determined by it;

(d) Those listed below, within the time limits set by the Tax General Directorate;

1. Manufacturers that produce products not subject to the regime of articles 4 and 18 of the law;

2. Manufacturers who produce products subject to the rule of article 18 of the law - first paragraph-;

3. Those entrusted with preparations to third parties - article 77, fourth paragraph, of the law;

4. The fractions referred to in articles 26, 43 and 52 of the Act;

5. Wine brokers;

6. Lubricating oil cutters.


Art. 3. Those responsible listed in the previous article are required to register with the Tax General Directorate prior to the initiation of their activities. Such distribution may deny or establish limits to the registrations of which, in their view, do not provide sufficient guarantee for the fulfilment of legal or regulatory obligations.

However, the lack of security may be corrected by the establishment of a bond to the satisfaction of the Directorate.

The aforementioned agency may refuse or cancel registrations, if the interested parties do not expressly authorize the tax inspection of the private units located within or in direct communication with the premises declared as a factory or warehouse, at any time of day or night.

It may also remove, on its own motion, the registered persons whose whereabouts are unknown or who have not had movement for six (6) months, and thus cancel the registration of those who do not reach the minimum limits of the production or sale that it determines.

The address is entitled to exempt from the obligation to register those who:

(a) Accidentally break, transfer or cut off items that have paid taxes;

(b) Except to make or import small quantities of encumbered or controlled items.

Art. 4°– The Directorate may, when it deems it appropriate, have the registration of those who produce, manufacture, fraction, import or trade with materials that integrate the encumbered products or intervene in their production or fractionation; or with machinery intended or which can be used for this purpose.


Art. 5°– The Impositive General Directorate may arrange for the identification of the machines and equipments that may be used for the manufacture or fractionation of the encumbered items, as well as the sealing that impossibilizes its operation, when fiscal reasons advise it. Without the authorization of the management, they shall not be able to enter the country, sell or withdraw from the premises in which they are deposited or installed, the apparatuses, machinery, inserts, etc., officially identified or subject to such requirement.

Any person possessing machines or equipment for which tax identification is made compulsory must report his or her possession.

The Directorate will determine in which cases the provision of sheets or other identifiers, as well as the printing of their cloaks, will be carried out by those responsible when their adoption is available in the circulation or transport containers.


Art. 6°– Registrations authorized to own goods without tax may not modify or transfer their factory or deposit authorized without authorization from the General Tax Directorate.

Transfers or modifications of the premises of the unauthorised registers to own goods without tax shall be communicated to the tax agency within five (5) days of the execution.


Art. 7°– The transfers of the trades whose registration is mandatory and the modifications of their social contracts must be communicated to the Directorate General Impositiva by those responsible within the ten (10) days of signature of the corresponding writing or agreement, and the final document must be presented for their annotation within the same time period of obtaining the same. Such annotation shall be effected without prejudice to the tax privilege established in article 6 of the law and the rights of third parties.


Art. 8°– The Impositive General Directorate is empowered to arrange for the intervention of goods without taxes and raw materials in factories, when the agreed registration expires or when, in its opinion, the guarantees that served as the basis for their granting have disappeared.

Of the products so intervened, the holder of the same shall be appointed depositary provided that, in the opinion of the body mentioned, he shall offer sufficient liability or bond to the satisfaction of the same.

Otherwise, they will be deposited by account and risk of their owner in a tax or third party premises that accept the charge.

If the six (6) months of practiced the procedure did not have the inscript regularized their situation, the products will be considered abandoned and the address may order their disuse or auction.

The management may also arrange for the withdrawal and deposit of the equipment and machinery subject to identification that is in the possession of persons or entities not authorized to have them, and it is also empowered to proceed to their auction or disuse, all of which will be carried out by their owners or owners.


Art. 9°– With regard to the products referred to in article 23 of the Act, the payment of the tax shall be verified by means of valued tax instruments attached to its packaging. For the purposes of establishing the provision under article 4 of the Act, the Tax General Directorate shall determine the needs of those responsible according to the formula

E. Iu. PL -... T

in which E is the monthly expendium of each marquilla, Iu the unit tax of each one of the same; T the number of days run from the month considering, and PL the maximum legal period of payment.

With respect to the products obtained by articles 24, 26, 33, 43, 52, and 53 of the law, the tax shall be determined by an affidavit of the responsible, and the condition thereof shall be credited by the respective fiscal instruments of control, which shall be provided by the Directorate General Impositive in accordance with the codification by the responsible and by product, which this agency determines.

Where a person responsible is in arrears with the presentation of affidavits or payment of the tax, or the assumptions provided for in the third paragraph of article 4 of the law, or has pending summarines, the Tax General Directorate, taking into account the special circumstances of each case, may:

(a) To suspend any delivery of control or tax instruments or securities only on account of the first, and

(b) Intervening the existence of fiscal instruments of control with the responsibility of those responsible.


Art. 10.– The Directorate General Impositiva shall establish the models of tax instruments and shall, according to their needs, have the impression of them in the Company of the State House of Coin, except provision contrary to the Ministry of State of Finance. Where, due to changes in tax rates that should be printed in the fiscal value, or other cases of force majeure, the requested fiscal value cannot be provided, the address is empowered to authorize reprinting in particular tax, on the account and risk of the person responsible, of the actual amount of the tax corresponding to its legal release, as well as to match the relevant legends regarding the number of registration certificate and sale price to the public. The legends that identify the inscription should be equally printed in the State Society of the Coin House on behalf of the interested parties. When these require tax instruments in small quantities, the address may authorize the stamping of such legends by means of a common seal.

In special cases, the address may authorize the impression referred to in the preceding paragraph to be made in private establishments on the account and risk of the registration.

In the case of numbered tax instruments, you can dispense with the impression of the legend that identifies the inscription.

Art. 11.– The non-use of instruments of fiscal value shall be carried out as follows:

(a) In the event of inability to be held by the offices of the Federal Capital Impositive General Directorate, they shall be officially unused with a stamp and promptly destroyed in the State Society of the House of Currency, following a review of practice, with the intervention of the National Court of Accounts.

(b) When the values are located in the offices of the Directorate General Impositiva, located in the interior of the Republic or in the possession of individuals, or in the case of adherent values that cannot be detached in their entirety, with the joint intervention of the Directorate General Impositiva and the Court of Accounts of the Nation, two (2) copies of each class will be sent to the Company of the State House of Currency for its examination, with a table containing the details sent.

Produced the favourable report of the said entity, its total destruction shall be carried out at the place where they are, by appropriate procedure to that end, which authorizes the direction, or its disuse, in the cases of article 81, third paragraph, of the law.

In cases where the intervention of the Court of Auditors of the Nation is difficult, on the basis of the place in which the proceedings are conducted, the officials of this division shall be replaced by employees of the national units indicated therein;

(c) When, following modifications of the tax regime, ineligible securities result, the General Impositive Directorate, taking into account its quantity or other reason that warrants it, may promote its sale, in accordance with the provisions of the Accounting Act and its regulatory provisions, subject to annulment of values as such.

The management may also proceed to the sale - with the same provisions of subparagraph (c) - of the fiscal instruments of control when they become unusable surpluses under the cessation of activities of an inscription or, to its destruction, where the amount or other reasons do not justify such a procedure.

In all operations referred to in subparagraphs (a) and (b) a duplicate plank shall be extended, in addition to the practice record, with the details of the quantity, class and value of the destroyed instruments, and the name and/or numbering and category of the manufacturer or importer for whom they are issued.

The accreditation or return of the tax of the destroyed values shall, if appropriate, be authorized once the result of each operation is verified.


Art. 12.- The operations arising from the returns and removals of the tax instruments referred to in subparagraph (b) of the preceding article shall pay a retributive rate of one per cent (1 per cent) on the amount of which they are invoked.

The resulting amount shall be deducted from the amount to be credited or paid by bank deposit, as appropriate.


Art. 13.– In the items encumbered according to the sale price, the purchaser shall be considered as such. In case of encumbered items according to their retail price, intermediaries between responsible and consumers will not be able to increase the price set in the respective products. If this prohibition is violated, the act of such intermediaries shall be considered a tax offence.


Art. 14.– In the case of products that have not paid the tax or of the raw materials intended for its preparation, the inscriptions shall be liable for the differences verified between the amounts recorded in the books or accounting records and the actual stocks and those resulting in the operations of the factory or in the transport, while they do not present the clear or fruitful evidence of the case other than the case that has produced them; all of them without prejudice to the criminal penalties that have been committed.

When the above differences do not exceed the tolerance limits for the different products to set the address, they will be considered to be produced for reasons other than the shipment, without the manufacturer need to prove it, except for evidence against the charge of the collecting agency.

Any item encumbered with internal tax, transformed and/or consumed in the authorized establishment, shall pay the corresponding tax.

Art. 15.- Differences that exceed the tolerances referred to in article 14, and the lack of fiscal instruments, which are checked in authorized establishments, shall have the following treatment, provided that no other is available in specific application rules, without prejudice to the penalties that may correspond:

1. Missing:

(a) of encumbered products: they shall be deemed exempt, and shall be subject to tax on the basis of the price of making the last sale, provided that the latter does not have an age greater than three (3) months; otherwise, it shall be on the normal value of place at the date of the check.

(b) of raw materials: it shall be presumed that they have been employed in the manufacture of the higher tax product than with the same design the responsible and the imposition base shall be indicated in item (a).

(c) of tax instruments: it shall be considered that they have protected products whose shipment has not been declared, in the largest volume covered by such faults, the sale price is established on the basis of the last sale of the higher tax product whose circulation may be covered. This is also applicable to the missing tax values, in which the tax and the sale price have not yet been overprinted.

If these instruments correspond to species in which the raw materials or products taxed by the law are used, they shall be deemed to be of clandestine origin and subject to the corresponding taxes. In this case, the determination of the presumed purchase price will be made on the basis of the normal price of place in force at the time of the check.

2. Background:

(a) of raw materials: the corresponding tax on the acquisition value of such surpluses shall be paid, considering that the normal position at the time of verification shall be at a price, because it is assumed that such surplus corresponds to raw materials for which the corresponding tax was evaded;

(b) of products: when these species are made with encumbered raw materials, they shall be deemed to have evaded the corresponding tax, liquidating the tax on the rates corresponding to such matters in accordance with the “in fine” of the inc. 1.


Art. 16.- When articles are in circulation without their value or fiscal instrument of control, they have been stamped by less tax or having attached a different instrument than the corresponding one, the tribute will be established by the legend of the container or constituent elements of the product.

With regard to products that should be subject to adherence to control tax instruments, the taxable base will be given by the normal price of the product position or similar in force to the date of verification.


Art. 17.– The samples that, for fiscal reasons, extracts the Impositive General Directorate will be analyzed by the National Directorate of Chemistry, which will have to issue the corresponding analysis certificates by indicating in them, for tax purposes, the classification of the analyzed products. Such functions shall be carried out by the National Institute of Viticulture when the latter has exercised or exercises the authority under article 15 of Act No. 14.878.

The collections of samples, procedures, analysis, resources and procedures that are linked to these procedures shall be in accordance with the rules established by Decree No. 25.716/51 or those that modify or replace it.


Art. 18.- When the interested parties are not present at the act of the extraction of samples or have not come to the call of the acting tax employee, the operation shall be carried out with the intervention of the product holder, of any of its factors or dependents, or of the representative of the carrier company, as the case may be, who shall subscribe the respective documentation.


Art. 19.– The legal value of the procedures carried out by the Directorate in the use of its powers may not be challenged by cases that do not result from the broken record as a result of the same, when the operation has been carried out with the intervention of the owner, his representative or - in his absence or order - of any of its factors or dependents. Any inventory performed without the intervention of the owner or his representative shall also be legally valid if the owner refuses to be present or does not agree to do so after two (2) hours of incorporation of the taxpayers or having notified the person to be found in the premises, which the procedure would be carried out.


Art. 20.– Please refer to the Impositive General Directorate for the provision of the permanent tax intervention service -without charge for the inscribed responsible- when it comes to introducing general regimes that make it essential for proper control of establishments or factories subject to them.

It may also agree or impose such an intervention service, whether permanent or temporary - in both cases by the inscription - where necessary under regimes not covered by the preceding paragraph, to control the production or any type of operations to be carried out with encumbered or controlled products: in which cases, the cost of the services rendered shall be liquidated and refunded under the conditions set out in this regulation.

Art. 21.- The cost of the intervention services provided in accordance with the above article and which includes the total emoluments entitled to the tax agents performing such functions shall be in accordance with the rules of the following articles.

Art. 22.– It is understood that "cost of the intervention services" is the result of computing the entire gross remuneration received or accrued by each agent or its replacement, in the period of the service, with more the corresponding employer contribution.

Art. 23.– The monthly cost of each service shall be pre-established by the Impositive General Directorate, for which purpose it shall take into account the set of emoluments perceived or accrued in the previous month by officials highlighted as interveners, in accordance with the provisions of the previous article.

Art. 24. The Tax General Directorate will require those responsible as a payment of eighty percent (80%) of the amount determined in accordance with the provisions of the previous article. the basis of this percentage and the number of services requested by different officials shall determine the monthly fixed fee, which, in the form of practice, shall enter the same.

Art. 25.- The Impositive General Directorate shall make monthly payments within the period specified in this respect for the adjustment of the services provided under the provisions of article 19 of the Act, in the previous immediate period, in accordance with the salaries and other emoluments paid, requiring the taxpayers to pay the difference until they cover their actual cost.

Art. 26.- In the case of sporadic interventions not covered by article 19 of the Act, liquidation shall be carried out directly on the basis of 100 per cent (100%) of the cost of the whole of the services.

Art. 27.– If by any circumstances the amount deposited exceeds the cost of the intervention service, the excess shall be returned to the taxpayers, in the same proportion specified in Article 24, from General Rents.


Art. 28.- In cases where the tax intervention regime is established, the persons responsible are obliged to provide a premises for the interventor ' s office, with the necessary elements for the exercise of their functions, and must also provide, on their own, the means for the transportation of tax personnel, where appropriate public services are lacking. In addition, when the Directorate deems it necessary, it should provide the necessary units, moblaje and effects for the accommodation of the fiscal intervention.


Art. 29.- When customs are required to remove cigarettes, the Tax General Directorate will set its minimum selling price for tax payment purposes. When this price is exceeded in the auction, the goods will be stamped according to the value obtained.


Art. 30.– Cigarettes should be sold in packages or containers of one (1), two (2), five (5) or ten (10) basic units (10, 20, 50 and 100 cigarettes). They may also be sold in packages or containers containing less than ten (10) cigarettes, provided that they correspond to others of one or more registered basic units, in which case their weight and the tax applicable to them will be in accordance with those corresponding to a basic unit. Those for the export and internal consumption of the factory may not conform to the condition established above.


Art. 31.- Tobacco residues (palo and destronques), which acquire manufacturing under the conditions provided for in article 31 of the Act, shall enter a factory with tax intervention.

Those responsible should indicate the marquillas in which they will use waste either from their own productions or from other sources, establishing the proportion in which they will intervene in the composition of the respective mixtures or leagues.

The development of such marquillas may be initiated only after the relevant compliance of the technical agency under the Ministry of Agriculture and Livestock, which will be addressed for the purposes set out in the above article.

Where the use of tobacco residues cannot be incinerated by official provisions, or appropriate tax deposits are available for their transfer, the General Impositive Directorate may, with due fiscal intervention and respective controls, be used to make it impossible to recover.


Art. 32.- In the cases referred to in the second paragraph of article 26 of the Act, the calculation that, as a payment of the tax to be paid by those responsible in the Act, shall operate in respect of the acquisitions made in the fiscal period that is liquidated.


Art. 33.- When the tolerances established by the Tax General Directorate are exceeded, they will be charged for the lack of tobacco or its waste, the tax resulting from considering that the missing have been used in the development of the products of the highest price that manufactures.


Art. 34.– For the purposes of the tax regime, please enable the Directorate-General to detach tobacco zones, in order to facilitate the transactions of tobacco between sewers and traders based in the production and collection centres that have reached a clear importance, not only for their production, but also for the marketing of raw tobacco. The large tobacco consumption centres developed should be excluded from such areas.

For the respective demarcation, the technical report with respect to the above-mentioned ends of the National Agricultural Production and Commercialization Control Service under the Ministry of Agriculture and Livestock will be required in each case.


Art. 35.– The alcohols referred to in article 33 of the Act, before being extracted from factory or customs, shall be analysed by the competent bodies in accordance with article 17 of this regulation, which shall establish the conditions of aptitude that they must meet according to their destination.

By concentrated gin, concentrated rum, malt whiskey and any other drink or product for cutting with alcoholic tenor originated in a process of distillation, will be understood as classified by the National Directorate of Chemistry.


Art. 36.– Ethyl alcohols for consumption may not circulate with less than 95 degrees.

The graduation of ethyl alcohols for other purposes should be in line with the rules that establish the provisions governing it.

Art. 37.- The Impositive General Directorate shall determine, where for tax reasons it deems appropriate, the requirements to be met in the manufactures of products not specifically met by domestic taxes, in which in one way or another ethyl alcohols intervene.


Art. 38.- Ethyl alcohols are not considered subject to levy:

(a) Produced by simple fermentation in wines, ciders, beers and hydromieles, and in juices or fruit juices, musts, etc.;

(b) Content in fusel oils;

(c) To form a constituent part of the medicinal specialties that are introduced to the country in its original container, provided that they do not have alcoholic beverages, in which case they will pay the tax as such;

(d) Content in imported alcoholic beverages and preparations;

(e) Contents in by-products of distillation that, being usable in industries, do not exceed ten percent (10%) of ethyl alcohol in volume and, by the characteristics of its components, are not technically or economically recoverable.


Art. 39.- Alcohols that are denaturalized for the purposes of article 33, paragraph 1, of the Act may only be intended:

(a) Domestic use, exclusively for family use, is prohibited from holding in factories or workshops that produce products obtained by law, where alcohol can be used as raw materials;

(b) Those designed for combustion:

1. To combustion and heating in general;

2. To be used as fuels in internal combustion engines, mixed or not with other products, in accordance with the authorization granted by the Secretariat of State of Energy;

(c) For external drug use, to authorized establishments, in the proportions and conditions established by the General Tax Directorate.

Art. 40.- In accordance with article 33, paragraph 2 and 3, of the Act, they shall be exempt from the alcohol tax for:

(a) Development of:

Acetate of ethyl;

- Natural acetic acid (alcohol wine), by natural fermentation method;

Acetic aldehyde;

-Cloral;

- Cloroform;

- Ethyl chloride;

- Dichloroethane;

- Disulfuro de tetraetiltiurame;

- Ethyl ethyl;

- Phenol-formol resins, urea-formol and melamine-formol, modified liquids.

For the implementation of the provisions of this paragraph, the provisions of Decree No. 8.474/67 shall be supplemented accordingly.

(b) Procurement from the General Directorate of Military Manufactures and S.A. Shipyards and Naval Factorys to be used in the elaboration of "nitrocellulose" and " impulsive and explosive powders". The provisions of Decree No. 7.878/67 shall be supplemented, as appropriate.

Art. 41.- The Directorate General Impositive and the National Institute of Viticulture, in common agreement, shall establish the conditions for the application of the exemption granted by article 33, paragraph 4, of the Act.


Art. 42.- For the purposes of article 35 of the Act, only persons to whom the General Impositive Directorate, with substantial cause, authorizes the possession of such devices, may be subject to change in its power.

The distilleries or distillation apparatus referred to in article 36 of the Act are those that are intended for the manufacture of alcohols in establishments subject to regimes with permanent tax intervention without charge, empowering the Tax General Directorate to authorize their construction or installation.


Art. 43.– The provision of the counters of the production to be installed for reasons of control will be made by the Fisco.

Alcohol producers are responsible for the amount of damage suffered by counters, unless they are due to the natural wear of the parts or when there is no intention of producing them.

Art. 44.– Without prejudice to the provisions of the previous article, please enable the General Tax Directorate to authorize alcohol producers to acquire the production metering equipment on their own to be installed in their factories, when they cannot be supplied by the Fisco. Such meters should be similar to those officially adopted and should bring together similar security and performance characteristics and conditions. The installation and operation of the same shall be in accordance with the rules provided by the aforementioned Directorate.


Art. 45.– When the safety conditions with which the factory has been enabled or the regular operation of the measuring devices are altered in any way, so that it can divert alcohol from the official computation or falseify the determination of the amount of alcohol actually produced, and provided that the intention is verified, the General Impositive Directorate may estimate the preparation to the maximum of its daily productive capacity without prejudice to the criminal sanctions of the case.


Art. 46.- For differences in less than not covered within the tolerances established by the General Impositive Directorate that occur in factories and in the transfer or employment of the encumbered alcohols, and without prejudice to the penalties that may correspond if the violation or fraud is verified, the taxation established in article 33 of this law shall be paid by virtue of the pre-regulation of the pre-emptive tanks, except for the pre-emptive


Art. 47.– In accordance with the provisions of article 37 of the Act, the General Impositive Directorate may authorize the transfer of alcohols without tax between distilleries under the conditions established by it.

Art. 48.- They will be responsible for the alcohols in transit:

(a) Producers when referred to other distilleries or destined for export;

(b) In other cases, registered recipients; unless they prove fervently that before entering their premises, the alcohol concerned was in violation of the tax law. In such case and proven that in the sender distillery the respective dispatch has been made with the correct compliance of all the corresponding legal and regulatory provisions, those who during the transit have been their real holders, by application of article 7°, in fine, of the law.


Art. 49.– Please refer to the Directorate-General for Impositive to introduce the tax intervention service by the person responsible when it comes to establishments that obtain ethyl alcohols as subsidiary products or operate with them, and provided that the interested parties request such a measure as may be necessary in order to facilitate their operations or to apply a special regime proposed by them. In such cases, those responsible shall enter, in the form and time limits set by the address, the amount that covers the cost of services provided by the interveners in accordance with the rules set out in articles 20 and following of this regulation.


Art. 50.— For the purposes set forth in article 43 of the Act, alcoholic beverages shall be deemed to be provided for in paragraphs 1 and 2 of article 43 and to those covered, by their graduation, within the classes provided for in paragraph 3 of that article, except for the mists of less than 18o which shall be subject to the provisions of article 52 of the Act.


Art. 51.– Alcohol manipulators who make fruit macerations and do not wish to spill alcoholic fluid resulting from these macerations may exploit it prior to registration of alcoholic beverage manufacturers or transfer it to inscribed liquors, meeting the requirements for such cases determined by the General Impositive Directorate.


Art. 52.- Manufacturers of alcoholic beverages are responsible for the tax on the differences verified by inventory and for which they result, in the elaboration, between the raw materials used and the products obtained, provided that they do not prove in a clear and fruitful way that they are due to causes other than the explosive.


Art. 53.- In the cases referred to in the second paragraph of article 43 of the Act, the calculation as payment of the tax to be paid by those responsible in the Act shall operate solely in respect of the acquisitions made in the fiscal period that is liquidated.

The calculation as payment on account of the tax paid on imported alcohol may be made from the fiscal period in which the office was established to square, including.

The lack of alcohol, national or imported, of which the use of alcoholic beverages (in the case of the importer, after the calculation referred to in the preceding paragraph) is not proven to be a result of the change of destination referred to in articles 33 and 43 of the law. However, where the lack of alcohols have occurred within the alcoholic beverage factories, the provisions of articles 52, 14 and 15 of this regulation shall apply; without prejudice to the penalties that may correspond to the discount of the tax paid on the occasion of the importation, or for the authorization required for the receipt of untaxed domestic alcohols.


Art. 54.– Concentrated gin, concentrated rum, malt whiskey and any other beverage or cut product with alcoholic tenor originated in a distillation process, will be subject to its processing, import and circulation, except free circulation in smaller containers, to the provisions governing alcohols.


Art. 55- For the purposes set out in the first paragraph of article 45 of the Act, take part in carriages and rolled in general to cars, motorcycles and similar vehicles.

Art. 56 Authorize the General Impositive Directorate to enable tax deposits outside the factory, under the conditions provided for in the last paragraph of Article 18 of the Law.


Art. 57.— Only the freight of the taxable base in relation to the products referred to in article 45 of the law shall be deductible. Such deduction may be made only in relation to the products that have generated the taxable fact in the liquidated fiscal period, and provided that such a concept is recorded, accounted for and facture separately.


Art. 58.— They are encumbered by article 47 of the law;

(a) Lubricating oils are of mineral origin, of viscosity not less than two hundred (200) seconds, measured in the Saybolt Universal apparatus, at the temperature of 37.8oC:

(b) Lubricating oils obtained by process of recovery of used oils, with the exception of those recovered in their establishment by the consumer himself.


Art. 59.– When cuts are made with oils of different viscosities and resulting in a encumbered lubricant, the corresponding tax shall be paid, taking into account the last paragraph of rule 48 of the law and rule 117 of these rules.


Art. 60.— Please refer to the Secretary of State for Energy for the purpose of determining the levies set out in article 50 of the Act, to fix the basic prices of aeronafta, other aviation fuels and lubricant oils for use of aircraft, which may not exceed the prices of sale ex refinery of such products.

When there are changes in the basic prices, since the validity of these officially established by the State Secretariat, the correct liquidation of the participants taxed on the new values is required, without the need for a special provision to the effect of the collector.


Art. 61.– The Impositive General Directorate shall establish those responsible for the permanent intervention regime.


Art. 62.— They are subject to the payment of the charges under article 52 of the Act:

(a) The wines, whether or not genuine, and any product that is sold, have for sale or circule under the name of wine, provided that it does not present alcoholic beverage characteristics, in which case it will pay the tax as such;

(b) Alcoholized wines of any graduation and mists that do not reach 18o;

(c) Composite wines (vermutes, quinadoes and similar).


Art. 63.— Wines destined for the internal consumption of the staff of the wineries will tax the tax corresponding to the common wines. The Impositive General Directorate shall establish the maximum defects that may be carried out in this regard.

Art. 64.– For the purposes of the levy, the single delivery of grapes by vinegars or contractors to wineries for the manufacture of wines does not constitute the processing commission referred to in the fourth paragraph of article 77 of the law, provided that they are not holders of brands of such products for their exploitation, and without prejudice to the responsibility that assists them when they market the processed product.

Art. 65.— Wine brokers, considered responsible for article 2 of these rules, are those operating in the different stages of marketing of the product, including the first transfer in which it is delivered under the usual conditions for consumption.


Art. 66. In accordance with Decree No. 2.598/77, for the first paragraph of article 53 of the Act, as of 1 January 1977, the overt to the wine referred to in subparagraph (a) of the first paragraph of article 53 of the Act is 2 per cent (2 per cent).

Art. 67.– The franchise referred to in article 52 (a) of the Act is not applicable to the above mentioned in the preceding article.


Art. 68.— In the cases referred to in the second paragraph of article 54 of the Act, the calculation of the payment to account to be paid by those responsible in the Act shall be carried out in connection with the acquisitions made in the liquidated fiscal period.

Inscriptions as manufacturers who make purchases to intermediaries may make the computation as an account payment in the manner set out in the preceding paragraph.


Art. 69.— For the purposes of computing the taxes referred to in Article 15, it shall be presumed:

(a) In the case of lack of raw materials, which have been invested in the same proportion in the production of composite wines;

(b) In the case of surplus of composite wines, which have been produced with wines of 15o in the minimum proportion admitted of seventy-five percent (75%);

(c) In the case of lack of fiscal control instruments, which have protected the circulation of composite wines in which alcohol has been added in the proportion of four percent (4%).

When the responsible proves fervently that his composite wine makings are usually carried out under conditions other than those envisaged, the tax calculation due will be performed on the basis of the actual data he provides.



Art. 70.– The application, perception and control of the levies set out in Title II of the Internal Revenue Act shall be carried out in accordance with the provisions of Law No. 11.683 and general rules of this title and Title III, without prejudice to the special provisions that are determined for each particular item.


Art. 71.– They are covered by the regime of this title, and shall be inscribed under the conditions and with the requirements mentioned in the provisions in force, manufacturers and importers, fractionators and/or conditioners of products encumbered in containers for sale to the public, the persons on whose account are made the manufactures, fractions or conditionings, the merchants in secure objects and, in the matter of insurance, to the insurance company.


Art. 72.– The Impositive General Directorate is empowered to impose, without prejudice to the appropriate penalties, the permanent intervention in factories and premises where goods are produced or there are encumbered by this title, only in cases and with the following conditions:

(a) Up to three (3) months, with the responsible, in the event of repeated violations of a material nature;

(b) In charge of the person responsible and until the person complies with the respective rules, when the registration is not registered or the award has expired;

(c) Until the person responsible normalizes his situation when, in the opinion of the management, the guarantees for the correct control or perception of the tribute have disappeared, in which case the intervention will be carried out by him, unless the presumption that originated the measure has been proved unjustified;

(d) For the indispensable time, when those responsible request the verification of situations that escape the legal, regulatory or administrative provisions, the corresponding charge must be made if the act on which the intervention was sought was not demonstrated.

In-charge interventions, indispensable staff will be used, requiring management to determine the way and time in which those responsible will enter the amount equivalent to the remuneration of the intervening employees, and the provisions of the articles are also applicable in this case. 20 et seq. of this regulation.


Art. 73. The permanent inventory regime authorized by article 58 of the Act may be required on a general or particular basis to those responsible, in view of the nature or special characteristics of the activity subject to control, or when the accounting records and other evidentiary elements of the operations are not sufficient for the perception of the grave to its fair measure.


Art. 74.– In accordance with the provisions of article 62 of the Act, the following toiletries and similar articles of the same or similar purpose are subject to tax:

"Shampoo" or "Champoo" - except for the exemption quoted in the following article -, facial powders, compact powders, colorings, creams and pastries for the body, perfumed oils, glycerins, vases and glows perfumed or with colored additive, liquid creams, tonic milks


Art. 75.— According to the provisions of article 62, last paragraph, of the law, they are exempted from the tax - provided that they are not exposed in aerosol containers - the non-perfumed heels, to which the non-perfumed powders and the soaps of family use and of shaving, the toothpastes and the deodorants are absorbed. It should be understood that the product is perfumed when such a characteristic results in the addition of non-natural aromatizing substances in aroma or proportion of the raw material used in the elaboration.

For the purposes of the exemption fixed for soaps, it will be understood for such to products soluble in water that are basically salts of higher fatty acids and in which the highest proportion of its weight is constituted by saponification of fatty bodies or by neutralization of fatty acids, as long as they are of family use and serve exclusively for personal hygiene without having other supplementary applications (e.g. depilatoria tin, reductor).

The General Impositive Directorate is empowered to establish the origin of the tax in cases of products whose classification as toiletries presents doubts, for which purpose it must conform to the definition set out in article 62 of the Act.


Art. 76.— The pay-off regime for third-party processing, established in the second paragraph of article 63 of the Act, shall not be applicable when these operations are carried out between inscriptions as responsible for the internal tax on the sumptuous objects.

For the purposes provided for in this article of the law, the following shall be included in stages of marketing and operations with sunken objects that determine the payment of the tax:

(a) Sale by manufacturers, importers and traders;

(b) The sale in auction, even when it is made by public institutions;

(c) Sale by street vendors;

(d) The importation by non-registered persons, in the cases provided for in article 56, paragraph 7, of the Act;

(e) Third-party preparations that provide raw materials and transformations. The mere repair, maintenance or maintenance of the object is not achieved by the levy;

(f) Third-party elaborations in which they do not provide any material.


Art. 77.– Where the person responsible affects for his or her personal or third-party use, or makes donations of encumbered objects, the tribute that in such cases is to be entered in accordance with the provisions of article 56 of the Act shall be calculated according to the provisions of article 76 of the Act.

In the same way, the tax will be determined in cases of disappearance to the unfaithly justified fiscal control.


Art. 78.— Those who make, import or eat with sunken objects, public institutions and martilleros that habitually remate them and the workshopists and artisans are obliged to register in the Directorate General Impositiva in the manner and time available.

Martilleros who accidentally perform operations with sunken objects are not required to register, but must comply with the provisions established by the aforementioned division.


Art. 79.— They are covered by article 64 (a) of the Act:

(a) The precious stones, semi-precious, natural or reconstituted, stoned, etc. ;

(b) Hard stones carved or worked to be usable as ornamental objects;

(c) Natural or growing pearls, i.e. those produced by the natural or caused secretion of the perliferous oyster.

Art. 80.— The following objects are covered by article 64, subparagraph (b), of the Act, when the materials referred to in that subparagraph, or the stones or pearls referred to in subparagraph (a), are involved in their preparation:

(a) Hails;

(b) The pieces with their own individuality, which are usually used as ornaments and those that fulfill another specific purpose acquire a sumptuous character because of containing any of the materials referred to in this article;

(c) The loose parts designed to integrate sunken objects, such as watch boxes, mounts, fornitures, bumps, chains per metre, etc.

Art. 81.— The garments encumbered by Article 64, subparagraph (d) of the law are made or semi-confessed mostly with skin, even if it lacks details of termination such as linings, buttons, etc., but not those that only carry rudes, necks, pockets, mouths or other applications of that material.


Art. 82.— Suntue objects shall pay the tax at each of the stages of their marketing, which shall be liquidated on their sale price, in accordance with the provisions of article 76 of the law, and in its case, article 63, second paragraph of the same.

Art. 83.– For the purposes of payment of this tax, the person responsible shall not deduct from the amount of his sales, the amount of the sum of the sums acquired, whether he sells them in the same state or forming part of other objects.

In accordance with the provisions of article 76 of the Act, fourth paragraph, the value of the boxes or cases cannot be deducted from the price invoiced by the sumptuous objects.

Art. 84.— When encumbered sunken objects are sold, forming an integral part of others not encumbered, the tax on the total amount of the operation will be paid.

However, in this case, the General Impositive Directorate may admit that the total amount of the sale of the encumbered object is discriminated against, provided that it is accounted for or made separately, and does not constitute a de facto unit with the non-encumbered.

To this end it will be considered that they do not constitute a de facto unity with the rings of marriage alliance, those that are sold at the same time forming a game with them.

Art. 85.— In the case provided for in article 76 (e) of these Regulations, the tax shall be settled in the form set out in the second paragraph of article 63 of the Act, except for operations carried out between inscriptions, in which the tax shall be paid on the invoiced value for any concept relating to the operation. Similarly, in the cases referred to in rule 76 (f) of these rules, the levy shall be paid on the invoiced value for any concept related to the operation.


Art. 86.– In accordance with article 64, the penultimate paragraph of the Act, the following objects shall be exempt from the tax, provided that the conditions specified in each case are met:

(a) Scientific instruments and objects of medicinal or technical use in which the manufacture must necessarily be used determinant materials of the tax;

(b) Ritually indispensable objects for public office, which are acquired by persons or entities authorized for the exercise of worship;

(c) The wedding rings;

(d) The medals authorized by the competent authority, which credit the exercise of the public service or others that grant the public authorities;

(e) Distinctives, emblems and attributes used by the armed and police forces;

(f) Official, country or foreign decorations;

(g) The stones called Marcasites; embroidery with gusanillo yarn or gold, silver or platinum, slippers and leather slippers.

Art. 87.– The exemption provided for in article 64, last paragraph of the law, reaches objects simply bathed in silver, gold, platinum or palate. To this end, it will be understood as such, those objects that have received a silver layer, which does not exceed forty (40) microns (0.04 millimeters) or, in the case of baths made with the other precious metals mentioned above, that it does not exceed ten (10) microns (0.01 millimeters).

It does not determine the application of gravel the presence of gold, silver, platinum or palate in the form of steaks, virolas, guards, corners, monograms, brooches or other similar adiments, but they will be subject to tax when sold loose.


Art. 88.– The payment of the taxation does not originate the private sale made by individuals on an occasional basis, either of sun objects or of their representative instruments.


Art. 89.— Suntue objects that are exported under the conditions laid down in art. 81 of the law shall be exempt from the tax, only at this stage of its marketing.


Art. 90. Foreign companies and any public or private entities that do not enjoy special exemption are responsible for the payment of the tax, even if they relate to goods that are not in the country.

Art. 91.— In cases of premiums to foreign companies that do not have branches authorized to operate in the Republic, the person responsible for the tax will be insured.


Art. 92.— Where insurance is contracted directly abroad, the rate set out in article 66 of the Act shall be paid without prejudice to the penalties that may be appropriate.


Art. 93.— When, in accordance with the existing legal provisions, only forty per cent (40 per cent) of the total premium will be encumbered abroad for single export policy insurance.


Art. 94– The tax shall be settled in accordance with the rules established by the General Tax Directorate for the presentation of the affidavits.

In the agreed foreign currency transactions, the tax shall be liquidated in accordance with the change in the financial market, type of seller, at the end of the day of the date of conclusion of the contract.


Art. 95- Consider agricultural insurance and therefore exempt from tax that guarantees compensation for the damage that agricultural plantations may suffer on foot, that is, when their fruits have not yet been cut off from plants.

Art. 96.– Where an entity commits any serious infringement or defraud or repeatedly violates the applicable provisions, the General Impositive Directorate shall notify the Superintendency of National Insurance for appropriate purposes.


Art. 97.– Policy cancellations will only be recognized for the purpose of returning the paid tax on the corresponding premiums, when the company proves clearly and fruitfully that the total or partial income of the premium has not been effective.


Art. 98.— For the purposes of article 69 of the law, the products defined by the Argentine Food Code (Act No. 18,284) shall be understood as gassified, soft drinks, syrups, extracts or concentrates.

Furthermore, all situations or doubts that the application of such a legal article may raise shall be resolved in the relevant manner on the basis of the definitions and requirements of that Code.

Art. 99.— For the purposes of the fifth paragraph of article 56 of the Act, it is not considered to be manufacturers that produce gasified beverages whose preparations are specified in the same act of sale and consumption.


Art. 100.– For the deduction authorized in the second paragraph of Article 69 of the Law, the tax rate applicable to the date of invoice of the raw material on the actual purchase price paid by the latter shall be applied, and the resulting amount shall be discounted from the tax to be entered.


Art. 101. The soda and the gasified beverages benefited by the exemption of the last paragraph of Article 69 of the Law are exclusively those that contain no less than ten percent (10%) of fruit juice or juice -filtrated or not- or its equivalent in concentrated juice from the same botanical genus of the flavor on whose basis the product is sold through its labelling or advertising. In the case of elaborations based on lemon juice, the soda and gasified beverages that contain no less than five percent (5%) of juice or juice of such filtered or not fruit, or its equivalent in concentrated juice, provided that the flavor on which the product is sold through its labelling and/or advertising is of the same fruit species.

It should also be fulfilled in this case, with regard to acidity, as required by article 1,001 (b) of the Argentine Food Code.

The juices referred to in the preceding paragraphs may not undergo transformations or be subject to processes that alter their organoleptic characteristics.

Please note that the exemptions specified in this article shall not be applicable in any case, notwithstanding the provisions of the preceding paragraphs, to gassed and soft drinks prepared with the use, in any amount, of one or more of any of the following substances: catechurch, zarzaparrilla, kola walnut, cinnamon, macis or other non-compromising extracts of the fruit; Such beverages, including tail-type products, shall tax the appropriate domestic tax under the provisions of article 69 of the Act.


Art. 102.— The property tax covered in this chapter shall be liquidated in accordance with the rules for the submission of the affidavits determined by the General Impositive Directorate.


Art. 103.– In cases of assets covered by this chapter, which are affected by those responsible for their use as goods of use or consumption - both of the exploitation or activity and of the personnel thereof - the case of consumption provided for in the penultimate paragraph of article 76 of the Act shall be deemed to have been fulfilled, the tax must be liquidated in the manner indicated therein.


Art. 104– The payment of the tax, which authorizes the last paragraph of article 70 of the law, shall be made solely by the acquisitions made directly to the importer, to the manufacturer or to which he ordered the manufacture of the encumbered product and provided that they have discriminated against it in the invoice or equivalent document, and shall operate in relation to the purchases of the fiscal period that is liquidated.

Art. 105– The Tax General Directorate shall make the enumeration and determine the characteristics of the assets obtained by the tax of this chapter.


Art. 106.– The terrestrial motor vehicles designed for the transport of persons, the preparations for camping, motor motor motor motor motor motor motors, motor chassis and engines designed for the aforementioned vehicles will tax the tax established in Chapter VII of Title II of the Internal Tax Law. The rate to be applied for each model will be set out in article 74 of the law for the theoretical medium consumption that has been certified by the National Institute of Industrial Technology.

The chassis with motor, motors and vehicles that are imported, new or used, reached by this levy, will pay the corresponding rate according to the last paragraph of article 74 of the law, in the form and opportunities set out in the seventh, eighth and ninth paragraphs of article 76 of the same.

The liquidations of this tax shall be made in accordance with the rules of this regulation and the provisions of the General Tax Directorate.


Art. 107.– Automotive vehicles for the transport of people, conceived as buses, collectives, trolleyballs, coaches, ambulance cars and mobile cars, are excluded from the tax of this chapter.


Art. 108. The chassis with motor and motors referred to in the second paragraph of article 71 of the Act are those who, because they have been conceived for certain models of encumbered vehicles, have the corresponding certificate of consumption extended by the National Institute of Industrial Technology.

Chassis transfers with motors and motors not designed for encumbered vehicles will not result in the payment of tax; but their manufacturers will inform the General Tax Directorate of their acquisitions and transferred units.

When the purchasers of such elements build vehicles reached by this tribute, in addition to compliance with the provisions of article 78 of the Act, they shall manage the certification referred to in article 73 thereof.


Art. 109.— In cases of assets covered by this chapter, which are affected by those responsible for their use as goods of use or consumption - both of the exploitation or activity and of the personnel thereof - the case of consumption provided for in the penultimate paragraph of article 76 of the Act shall be deemed to have been fulfilled, the tax must be liquidated in the manner indicated therein.


Art. 110. The automotive tax established by Act No. 19,408 and its amendments does not constitute the basis for imposing the tax of this law.


Art. 111.— The payment of the tax, which authorizes article 75 of the law, shall be made solely by the acquisitions made directly to the importer, the manufacturer or the one that ordered the manufacture of the encumbered product and provided that the proceeds have discriminated against in the invoice or equivalent document, and shall operate in relation to the purchases of the tax period that is liquidated.

In cases of elements imported directly by the responsible, the said computation shall be made to the extent that the goods are sold or that the goods of national manufacture are produced, in which they have been incorporated.

Art. 112.– For the purpose of the liquidation of the tax for the subsequent sale referred to in the eighth paragraph of article 76 of the law, of products covered in this chapter and imported from 1 February 1979, including, after 31 July 1979, the liquidation of the tax shall be at the appropriate rate for cars, chassis with motors and imported motors. if the expendium is performed in the same state they were imported. In cases of transfers of chassis with imported engines or engines that have been incorporated into nationally manufactured vehicles, the settlement of the tax will be the one arising from the respective certificate extended by the National Institute of Industrial Technology for the national manufacturing model in question. In both cases it may be computed as payment in due course by “Other Goods” (Chapter VI of Title II) of the Internal Tax Law, as set out in the second paragraph of Article 111.

Art. 113. Also, for the chassis with a national manufacturing engine that has earned the levy of Chapter VI of Title II of the Law, because it has been acquired between 1 February 1979 and 31 July 1979, both inclusive dates may be computed the aforementioned tax as payment of the corresponding tax to be entered by the shipments produced from 1 August 1979, inclusive.

In no case will the computations referred to above, except for acquisitions of nationally manufactured inputs, result in balances in favour of the responsible.

Payments resulting from imports prior to 1 February 1979 are in no case considered as payments on account.


Art. 114. Without prejudice to the situations provided for in Act No. 11.683, the intention is presumed to defraud the Fisco, when the obligations set out in article 78 of the Act are omitted, first paragraph.

In the same way, the omissions of seats in the official books relating to the movement of the encumbered products and the raw materials used in the production, which should be carried out in accordance with the rules provided by the Directorate, will be considered.


Art. 115.– Payments for deposits in the “National Internal Taxes” account of the Banco de la Nación Argentina, referred to in articles 3 and 83, will be made to the order of the Tax General Directorate.


Art. 116.— In cases of third-party processing, it shall be considered that, without the responsibility of the person making the processing, the person responsible for the processing is responsible for the value which, according to the legal provisions, results at the time of the sale. The resulting tax may deduct, as a payment to an account, the accrued or paid tax by the person making the processing.


Art. 117.— The calculation of tax as an account payment provided for in articles 26, 43, 48 and 54 of the law shall be determined by application of the previous acquisition price, in the terms of rules 32, 53 and 68 of these rules, the current rate at the time of acquisition.

Art. 118.— The calculation as payment of the tax referred to in article 77 - four paragraph - of the law and 116 of these regulations is appropriate insofar as the person making the processing has discriminated against the same in the corresponding invoice or equivalent document.

For the developer, the actual tax rate on its net tax sale price will be given by the formula

100 x t

100 - t

, representing “t” the applicable tax rate.


Art. 119.— The transfer of encumbered products between factories registered with the same species will not result in the application of the tax, without prejudice to what is available in each chapter of this regulation.


Art. 120.— For the sole purposes of the law, it shall be understood that the net sale price defined by article 76 of the same amount which is entitled to the seller ' s accrue in any way, shall be integrated into the net sale price defined by article 76 of the same amount as the seller ' s share of the same invoice or equivalent document, whether it is contained in separate instruments, and even if such circumstances respond to the fulfilment of a legal obligation, with the sole exception of the concepts excluded by this rule.

Where the respective freight is excluded by application of the provisions of article 76 of the law, the transportation insurance shall not be inclusive of the sale price.

Furthermore, in the case of imports, the aggregate value tax that corresponds directly to the encumbered assets does not form the basis for the calculation of the income to be made prior to the dispatch to square.

For the deductions provided for in the second and third paragraph of article 76 of the Act, it is not necessary that they correspond to transfers made during the period for which it is liquidated.


Art. 121.— When in the same continent (box, case, pouch, etc.) the responsible shall condition on several products obtained by internal taxes of different application rates on net sale prices, for the purposes of the respective liquidation and taking into account the provisions of the sixth paragraph of Article 76 of the law, the greatest difference between the price assigning to the whole and the sum of the sales prices of such products in their commercial condition shall be obtained.

In the event that there are also items not taxed with internal taxes in the whole, they will also be considered, according to their respective prices of individual sale for the apportioned.


Art. 122.— Where encumbered acts are carried out, whether by public or private entities, and there is no legal provision expressly exempt from taxation, they are included in the qualifications set out in this tax regime.


Art. 123.– Except in cases of imports of cigarettes, of products that must carry control instruments and effects of personal use, in which the intervention of the Directorate General Impositiva must be mandatory, the customs shall require, prior to the dispatch to square of products encumbered with internal taxes, the record of the respective registration in the tax referred to in the aforementioned Directorate and the entry provided for in the seventh paragraph of Article 76 of the Act.


Art. 124– When the import is made on the account of a third party, the third party will report to the General Tax Directorate on the import and the respective data.

The importer and the third party on whose account the import was made will be jointly responsible for the corresponding tax to be entered before the shipment to square of the respective products.

In the case of the subsequent sale of the products by the third party on whose account they were imported, the third party shall be liable for the corresponding tax for such operation, which may be computed as payment of the tax entered by such products on the basis of the dispatch to square.


Art. 125. The accreditation, return or exemption of the tax shall be liable when the products are exported or incorporated into the "roof" lists of ships or aircraft affected to international traffic, provided that it is feasible to carry out the operation without the containers containing the goods having adhered to the corresponding tax instruments, or that they may be unused.

The direct output of encumbered products, from factory to the boarding point, to be incorporated into the list of "roof", does not configure the expendium referred to in articles 2° and 56 of the law, provided that it requires prior authorization from the Tax General Directorate, the subsequent tax intervention for the shipment and specify in the manufacturer's invoice the documentation motivated by the said procedure.

Art. 126.— When the ship or aircraft operates in more than one Argentine port or airport, the franchise of the exemption, accreditation or return must be made effective at the time of making the last port of call in the country destined to the outside.

In addition, in previous scales, goods-loading operations under the internal tax regime may be carried out, either for export or for inclusion in the lists of ranches, in which case, in order to enjoy the benefit, they must remain on board officially intervened, requiring the customs authority of the last port or airport to certify that the intervention has not been violated. Such certification shall be submitted to the unit of the Impositive General Directorate that authorized the office, within thirty (30) days of its operation.

In the case of fuels or lubricants, the customs authority of the cargo site shall record the stocks on board, and the certification granted by the customs of the last scale in national jurisdiction shall contain the same references.

The tax exemption shall be recognized when the stocks found in the last term cover the amounts incorporated into the ranch list and shall be charged by the tax, if appropriate, on the differences that are not properly justified.

No use may be made of products incorporated into the ranch lists, while vessels or aircraft are in national jurisdiction.

For the purposes set forth in article 81 of the law and in this article, it shall be understood by ship to any construction capable of sustaining itself in the water, susceptible of government, of impulsion and manoeuvre.

The requirement provided for in the law shall be complied with in cases of vessels of the National Navy that ship outside Argentine jurisdictional waters.

Art. 127.- Credits resulting from the application of the previous article shall be used first against amounts owed by transactions encumbered by the same tax.

If such compensation could not be made, or only partially made. the resulting tax credit balance shall be credited against other taxes by the Tax General Directorate, or, failing, refunded.


Art. 128.– The person who ceases to manufacture, import or trade with encumbered effects will communicate this fact to the General Tax Directorate within ten (10) days of having ceased in its activities. Its legal obligations will remain for every fiscal period that expires until the complete liquidation of the products encumbered in existence.

For the purposes of the preceding paragraph, except for the imposition of article 23 of the Act, the Directorate may accept that the settlement of the tax shall be made only once on the total number of products encumbered in existence at the time of the cessation.

To this end, the transfer value obtained by the responsible in operations with similar products, or the normal value of the square, will be taken.

In cases of trade transfers, the transferr must present, within ten (10) days, affidavit and enter the tax by the sale of encumbered products until the time of the transfer, not including in the same the products that the buyer takes charge of.


DECEMBER No. 875/80

It is made known that in the 2/5/80 edition of which the decree was published, the following errors in the Annex have been slipped:

Where he says:	You must say:
Art. 8, 3rd paragraph
Otherwise, they will be deposited on behalf of their owners or holders, tax premises or third parties that accept the charge.	Otherwise, they will be deposited by account and risk of their owner in a tax or third party premises that accept the charge.
Where he says:	You must say:
Art. 40
(b) ... The provisions of Decree No. 7.878/67 shall be supplemented, as appropriate.	(b) ... The provisions of Decree No. 7.878/67 shall be supplemented, as appropriate.
Where he says:	You must say:
Art. 46
... the levy established in article 33 of this law,...	... the levy established in article 33 of the law. ...
Where he says:	You must say:
Art. 54
... to cut with alcoholic tenor originated in a process of distillation,...	... to cut with alcoholic tenor originated in a process of distillation,...
Where he says:	You must say:
Art. 62
(a) I came, whether or not genuine,...	(a) Wines, whether or not genuine,...
Where he says:	You must say:
Art. 64
... referred to in the fourth paragraph of Article 7 of the Law,...	... referred to in the fourth paragraph of article 77 of the law, ...
Where he says:	You must say:
Art. 67
The franchise referred to in article 52 (a) of the Act does not apply to the above article.	The franchise referred to in article 52 (a) of the Act is not applicable to the above mentioned in the preceding article.
Where he says:	You must say:
Art. 69 (last paragraph)
When the responsible proves faithfully...	When the responsible man proves faithfully...
Where he says:	You must say:
Art. 72 (last paragraph)
..., being also of application...	..., being also of application. ..
Where he says:	You must say:
Art. 76
(c) The sale by street vendors... f) ... some material.	(c) Sale by street vendors;... f) ... any material.
Where he says:	You must say:
Art. 88
It does not originate the payment of the taxation the private sale made by private individuals in occasional form,...	The payment of the taxation does not originate the private sale made by private individuals on occasion,...
Where he says:	You must say:
Art. 99
... whose preparations are made in the same act of sale and consumption.	whose preparations are made in the same act of sale and consumption.
Where he says:	You must say:
Art. 101, (2 para.)
... It should also be completed in this case, with regard to acidity the acidity of acidity, as required by article 1.001 (b) of the Argentine Food Code.	... It should also be fulfilled in this case, with regard to acidity, as required by article 1,001 (b) of the Argentine Food Code.
Where he says:	You must say:
Art. 110
The automotive tax established by Act No. 19,408 does not constitute the basis for imposing the tax of this law.	The automotive tax established by Act No. 19,408 and its amendments does not constitute the basis for imposing the tax of this law.
Where he says:	You must say:
Art. 114, (2 para.)
In the same way the omissions will be considered... officers reactive to...	In the same way the official omissions regarding the...
Where he says:	You must say:
Art. 116
... it will be considered that, with the prescriptiveness of the...	... it will be considered that, without the...
Where he says:	You must say:
Art. 124, paragraph 1
...a third, this one, accrediting...	... a third, accrediting...