Value Added Veto And Promulgation - Full Text Of The Norm

Original Language Title: IMPUESTO AL VALOR AGREGADO VETO Y PROMULGACION - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Employees Decree 52/90

VISTO Draft Law No. 23.765, communicated by the HONORABLE CONGRESS OF NATION for the purposes provided for in article 69 of the National Constitution, and


It has been noted that, while it is appropriate to proceed with its promulgation, some of its provisions are to be observed in order to ensure that its standards are commensurate with the legal regime that involves them and, moreover, to achieve the objectives proposed.

That in the above sense the provision of point 35 of article 1 is considered to be observable, which incorporates following article 48 of the Law on Attached Value Tax, a text replaced by Law No. 23,349 and its amendments, an article establishing a special compensation regime that does not conform to the general structure of the tribute.

That therefore, it proceeds to make use of the power conferred on the executory power by article 72 of the National Constitution.




Article 1. . See the article then incorporated into article 48 of the Law on Attached Value Tax, text replaced by Law 23.349 and its amendments, by section 35 of Article 1 of Bill No. 23.765.

Art. 2nd. . With the salvedades set out in the preceding article, the Bill registered under Act No. 23,765 shall be extended and read by the National Act.

Art. 3rd. Get in, get out. Give yourself to the NATIONAL DIRECTION OF THE OFFICIAL REGISTRATION and archvese. . MENEM. . Antonio. E. González.