Bs. As., 3/5/90
Article 2 of Law No. 23.697, and
That by Decree No. 824, dated 21 September 1989, the scope of the concepts set forth in the above-mentioned legal standard has been specified in order to allow their correct application.
That pursuant to article 1 of the above-mentioned decree, the benefits that are made effective by exempting, reducing, degravating or deferring taxes, fees and contributions that are not regulated in other chapters of Act No. 23.697, are not covered by the exceptions imposed by article 2 of that administrative act.
In addition to article 2 of the Act, exemptions or reductions of taxes, including import duties, are exempted from suspension under the regimes treated in Chapters IV and V of the Act, which have not been expressly suspended.
That Chapter IV of Law No. 23,697 suspends the enjoyment of CINCUENTA BY CIENTA (50%) of the benefits of a promotional nature obtained under the promotional regimes established by the Nros Laws. 19,640, 20,560, 21.608, 22.021, 22.702, 22.973, 23,614 and others of the same nature and their respective modifications, regulatory decrees, resolutions and other complementary rules, in all those aspects that are exclusively applicable to industrial activities.
That of the above-mentioned rules arises that the exemption, reduction, removal or deferral of taxes provided for in the regimes treated in Chapter IV of Law No. 23.697, in those aspects that result from application to non-industrial activities, would be included in the suspension provided for in Article 2 of the Act.
That the suspension provided for in Chapter IV exclusively for industrial projects was precisely intended not to discourage investments in non-industrial projects, by virtue of the importance, which are relevant to the development of regional economies and the reduced fiscal cost they represent.
That, therefore, it is necessary to exempt the same from the suspension established in article 2 of Law No. 23.697.
That the present decree is issued in the use of the powers conferred by article 86, paragraph 2, of the National Constitution and in accordance with article 2 of Act No. 23,697.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 Artículo As a new paragraph of Article 2 of Decree No. 824, dated 21 September 1989, the following: "...exemptions, reductions, degravations or deferrals of taxes contemplated in the regime of economic development established by Law No. 22,021, as amended by Law No. 22,702 and 22,973 and their respective modifications, supplementary regulations and regulations, exclusively for agricultural purposes. " Art. 2o o Note the HONORABLE CONGRESS of the measures set forth in this decree. Art. 3o o The present decree shall begin to govern from the date of its publication in the Official Gazette and shall have effect from the date of entry into force of Law No. 23.697. Art. 4o Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Antonio E. González.