Tax Credit Certificate - Full Text Of The Rule

Original Language Title: IMPUESTOS CERTIFICADO DE CREDITO FISCAL - Texto completo de la norma

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Employees Decree No. 988 The text for the tax credit certificate established by Act No. 22,317 is approved, replacing the tax for technical education.

Bs. As., 12/8/81

VISTO Law No. 22,317, establishing a tax credit regime that replaces the system of the Law on Tax for Technical Education currently repealed, and

CONSIDERING:

That the necessary measures should be taken to ensure that the contribution of private industry to technical training could be made effective.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 Artículo Apply the text for the tax credit certificate that is added as an annex to this decree.

The National Council for Technical Education shall be responsible for the allocation and delivery of such certificates.

The Directorate-General for Taxation and the National Council for Technical Education may, by joint resolution, extend the text of the certificate where appropriate, as well as establish the formalities of the document.

Art. 2o o The Undersecretariat of Finance of the Ministry of Economy, Finance and Finance shall provide that the General Impositive Directorate shall issue the corresponding resolution so that the tax credit certificates issued by the National Council of Technical Education shall be accepted by the jurisdictional units of the latter, for the cancellation of the tax obligations referred to in article 5 of Act No. 22,317. Art. 3o o In the request for certification of contributions for the support of technical education courses and schools that must be made before the National Council for Technical Education, persons of visible or ideal existence or associations or chambers of association or group chambers that represent them shall consign as an affidavit, that the total amount of contributions subject to certification does not exceed eight per thousand (8 0/00) of the total amount of salaries, salaries and remuneration paid annually by the applicant entity. The accuracy of the data contained in the affidavit must be certified by national public accountant. The National Council for Technical Education shall suspend the allocation of new certificates to persons or institutions that have made contributions previously, have not obtained the corresponding final certification. Art. 4o — The National Council of Technical Education shall, within thirty (30) days of the date of this decree, issue the internal rules governing the procedures applicable to the submission, analysis, approval and dispatch of applications of persons of visible or ideal existence referred to in article 1 of Act No. 22,317, when they request the tax credit to be entitled under the Act. It will also establish the basis for the distribution of the annual quota among applicants. Art. 5o o For the purposes of the implementation of Act No. 22,317, industrial establishments are considered:

(a) All fixed places or not ( factories, usins, plants, land, etc.) where by means of procedures of any nature they are transformed, processed, produced or manufactured goods or products whose form, appearance, consistency, nature or application is different from those that served as raw materials or basic elements, or where they are engaged in the construction, transformation, adaptation, repair or maintenance of any kind of goods.

They participate equally, those sections or parties that exist as accessory to an exploitation, commercial or non-commercial, where activities referred to in the preceding paragraph are carried out or carried out, without this being altered by the destination that the person responsible will give to the goods or products obtained.

(b) Sites where the construction, improvement, modification, repair or maintenance of buildings and civil works is carried out in general and/or their suscivil, commercial or industrial facilities . whether it is their own or third-party properties and whatever their destination.

In this case the number of employed workers will be taken into account considering the whole of the business activity regardless of the amount of works performed. The same criterion shall apply in the cases of subparagraph (a) of that article when it comes to activities carried out in non-fixed places.

Art. 6o o Contact, post, give to the National Directorate of the Official Register and archvese.

VIOLA

Carlos Burundarena Lorenzo J. Sigaut Annex I FISCAL CREDIATE CERTIFICATE (Law 22,317)

TALON

No... .

Date of issue:............................................................

Establishment, Course, etc.................................................................. .

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .

...

School period........................................................................... .

...

Title name............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................. .

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .

For... .. .

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .

Director-General of Planning

Intervine:

Ref. Expte. No.

Sol. No.

No...

Buenos Aires, ....... ..of ........ .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..... ..

Because the National Council for Technical Education has approved both the cost and the operation of.......................................................................................................................................................................................................................................................................................... ...

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

for the school period . become aware of what was meant by people.

Add the present Certificate of Tax Credit to your holder............. .

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

for the sum of weights............................................................... .

...

($..................) because of his contribution in money, for the same amount, made effective to the........................................................................................................................................................................

(Art. 1o, 2o, 3o y 4o de la Ley No 22.317).

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .

Secretary-General

Chairman

Ref. Expte. No.

Sol. No.

TRANSCRIPTION OF THE ESSIAN PARTIES OF THE LAW 22,317

Art. 1 . Persons of visible or ideal stocks possessing industrial establishments and having organized technical education courses of their own or in collaboration with other persons, or contribute to the maintenance of schools or such courses, organized by associations, institutions or chambers of association, provided that such courses or schools are approved by CONET, shall have the right to tax credit certificate established by this Act.

Art. 2 art The amount of the tax credit referred to in art. 1 will be determined in accordance with the provisions of articles 3 and 4o, and in no case may exceed 8 per thousand (8 0/000) of the total sum of salaries, wages and remuneration in general for services rendered, paid to staff employed in industrial establishments, and without taking into account the kind of work performed by them.

Art. 3 El The tax credit referred to in Art. 1 will be implemented by certificates to be issued for the purpose.

Art. 4o . The certificates referred to in the previous article will be assigned by CONET directly to the costs of the approved courses. Its delivery, to the beneficiaries in accordance with Article 1 and in accordance with the allocation of this Article, shall be carried out within thirty (30) days of the corresponding courses, in accordance with the costs approved by CONET. When it comes to systematic, annual programming courses, regular advances may be agreed to in the measure of their development.

Date:...

Name and Surname...........................................................................

................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .

Identity document........................................................................................................................................................................................................................................................................................................................... ....

.....................

............

Signature