Value Added Tax Differs Law - Full Text Of The Rule

Original Language Title: IMPUESTO AL VALOR AGREGADO DIFIEREN VIGENCIA LEY - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Employees Decree 53/90 Please specify the date of entry into force of Act No. 23.765.

Bs. As., 4/1/90

VISTO Law No. 23.765, and


That by amending the above-mentioned law to the value-added tax regime, the tax is restructured so that the tax is generally applied to all goods and services.

As a result of the above-mentioned generalization, it is necessary to adopt the relevant precautions in order to achieve their proper implementation, which means agreeing to the collection agency the necessary time required for the implementation of the control mechanisms in line with the new magnitude of those responsible incorporated into the system.

That this measure is determined in accordance with the powers conferred by article 3 of Act No. 23,765.




Article 1 . Please refer until 1 February 1990 to the entry into force of Act No. 23,765, which will have effect from that date, including.

Art. 2o Las The provisions of this decree shall enter into force on the day of its publication in the Official Gazette, including.

Art. 3o . Communicate, publish, give to the NATIONAL DIRECTION of the OFFICIAL REGISTRATION and archvese. . MENEM. . Antonio E. González.