Bs. As., 19/12/90
VISTO Act No. 19,800 and its amendments
That, attentive to the current structure of the National Government, it is appropriate to update Decree No. 3478 of 19 November 1975, as amended by Decree No. 3373/77, which regulates Act No. 19,800 and its amendments.
On the other hand, article 26 of Act No. 19,800 and its amendments specifically provides that the amounts collected for the Special Tobacco Fund, in accordance with articles 23 (a), 24 and 25, are exempt from internal taxes and any other tax.
That, without prejudice to the above consideration, it is estimated that it is necessary to give due clarification that the tax debit of the aggregate value tax does not integrate the basis of calculation referred to in articles 23 (a), 24 and 25 of Law No. 19,800 and its amendments.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 Replace Articles 1 or 8, 9 or 11, 16 and 18 of Decree No. 3478/75, as amended by Decree No. 3373/77, with the following:
"Article 1o. Las PUBLIC FINANCIAL SUBSECRETARIAS AND AGRICULTURA, GANADERIA And PESCA, as appropriate, will be the enforcement authorities of Act No. 19,800 and its amendments."
"Article 8o. La The SUBSECRETARIA DE FINANZAS PUBLICAS will receive the funds from the application of article 23 (a) and article 25 of Law No. 19,800 and its modifications, which deposit the industrialists and importers of cigarettes, in accordance with article 9 of this decree, those that will be destined to the payment of the contempt and the additional emergency mentioned in paragraphs (b) and (c) Funds for wholesale and retail marketing shall be distributed by the industrialists and importers of cigarettes as provided for in articles 25 of Law No. 19,800 and their amendments.
"Cigars for domestic consumption of the factory, donations to public institutions, the export, the consumption of ranches, the former free zone, as well as those whose tax values are unused or lost are excluded from such payment."
"Article 9o. . For the purposes indicated in the previous article, the manufacturing and importing of cigarettes, within the QUINCE (15) days of the month following that of the sales made, shall deposit 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 SUBSECRETARIA DE FINANZAS PUBLICAS for its subsequent deposit. 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 Tobacco Department of AGRICULTURA SUBSECRETARIA, GANADERIA And PESCA will make monthly a grid based on the affidavits of sales made by the industrialists and importers of cigarettes, as indicated in article 7 of this decree. In this table, which will be referred to the General Directorate of the Administration of the Undersecretariat, the name of the manufactures and importing signatures of cigarettes and the amounts to be entered for each concept with an indication of quantity of packages, discriminated against in ruby and black cigarettes, as set out in articles 23, paragraph (a) and 25 of Law No. 19,800 and its amendments."
"With this information, the Directorate General of Administration will make the collection coupons by referring part B to the Tobacco Department, together with a demonstration of the income recorded during the month. The Department shall proceed with the calculation of the distribution of funds collected between the tabacal provinces, in accordance with the mechanism established by Law No. 19,800 and its amendments, and shall refer it to the PUBLIC FINANCIAL SUBSECRETARIA, with the latter being responsible for the relevant liquidation in accordance with the rules of application. It will also proceed to liquidate in favour of the Social Work of the Association of Tabacal Activity Workers of greater representativeness in the national order the funds received with that destination, in the course of the same month. If new deposits are received after the date indicated, they will be added to those corresponding to 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 PUBLIC FINANCIAL SUBSECRETARIA, in accordance with article 31 of Law No. 19.800 and its amendments. To this end, each province shall submit to the Undersecretariat for Public Finance a quarterly balance, status and demonstrative outlines of the correct application of the funds received, legalized by the authorities or regulatory bodies authorized to exercise appropriate control in such jurisdictions. Without prejudice to what is stated, it will be sufficient dismissing document of the SUBSCRETARY OF PUBLIC FINANCIALS to the TRIBUNAL OF NATIONAL ACCOUNTs the receipt granted by competent authority of the respective province for each remesa sent for the purposes of Law No. 19,800 and its amendments".
"If it is not done in accordance with the provisions of the preceding paragraph, the remission of the resources of the Special Tobacco Fund to the province in which it is lacking shall be suspended, with the responsibility of the delay in payment to the producers, revoking that remission only when the latter fulfils the obligation required in the manner provided for in this article."
"In each province, an Advisory Council shall be constituted with representation of the producers who will be responsible for advising the fate and impact of the remnants of the Tobacco Special Fund."
"The resources that the tabacal provinces receive from the Tobacco Special Fund shall be deposited in a special account that each province will open to that effect, which may be supervised by the PUBLIC SUBSECRETARIA as many times as it deems necessary."
"Article 11. The resources set out in article 23 (a), (c) and (d) and article 25 of Act No. 19,800 and its amendments, except those for wholesale and retail marketing, together with the proceeds from the fines set out in article 12 of this Decree, shall enter into the special account that the PUBLIC FINANCIAL SUBSECRETARIA designates.
"Article 16. Los The Undersecretaries of Agriculture, Livestock and Fisheries, Public Finance and Industry and Trade are empowered to establish by Resolution the bodies within each undersecretariat to intervene in order to comply with this decree."
"Article 18. La The PUBLIC FINANCIAL SUBSECRETARIA, according to the liquidations sent to it by the Tobacco Department of AGRICULTURA SUBSECRETARIA, GANADERIA And PESCA will give to the governments of each producer province on a monthly basis recauda as an advance . it collected until the 30th of November of the respective year, from the part corresponding to the Special Fund of Tobacco, taking to that end as a basis for such advance the value of the production of the harvest of the previous year, according to the provisions of article 28 of Law No. 19.800 and its modifications. "
"The Tobacco Department will also make the list of producers per month according to the different types of tobacco and areas. In the same period, the name and surname of the producer, the registration number in the Registry of the Department of Tobacco, the numbers of the tobacco sale ballots and the acopiadora signature, kilograms delivered discriminated against by type and commercial class and the value of tobacco, must send a copy of this list to the provincial agency that establishes the agreement subscribed to each province, as indicated in article 29 of Law No. 19,800 and its modifications within 30 days The tabacal provinces, in accordance with the above-mentioned conventions, will provide the Department with the necessary staff to meet these deadlines. "
"Income that is subsequently verified as at 30 November of each year will be settled once the readjustment corresponding to the sales of cigarette packets has been made and the value of tobacco production in the respective campaign is known."Art. 2o . Deflect article 2 (i) of Decree 3478/75 as amended by Decree No. 3373/77. Art. 3o o Incorporate as an article without a number after article 20 of Decree No. 3478/75 as amended by Decree No. 3373/77, the following:
"Article... . Let it be established that the tax debit of the value added tax is not part of the basis of calculation referred to in articles 23, subparagraph (a), 24 and 25 of Law No. 19.800 and its amendments. "Art. 4o . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Antonio E. González.