Employees

Decree No. 2394/91

Provide the National Customs Administration to intervene as a retention agent and/or perception of the Attached Value Tax.

Bs. As., 11/11/91

VISTO Article 29 of Law No. 11.683, text ordained in 1978 and its amendments and article 23 of the Law on Attached Value Tax, text replaced by Law No. 23.349 and its amendments, and

CONSIDERING;

That the above-mentioned rules provide that the perception of taxes shall be made in the same source when established by tax laws and when the IMPOSTITIVE GENERAL DIRECTION, as appropriate, provides for which subjects and in which cases they shall intervene as retention and/or perception agents.

That such forms of income were expressly enshrined for the value added tax in the respective law.

That while such powers are foreseen - for specific cases - in the existing legislation, the performance in the nature prescribed by the NATIONAL ADMINISTRATION OF ADUANAS is limited to the specific situation contained in article 49 of the law of the aforementioned tax, for the case of definitive imports.

That it is necessary to extend such powers in order to enable the performance of the said agency in other scenarios of retention, perceptions and payment of the value added tax.

That the NATIONAL EXECUTIVE PODER, in addition to the powers conferred upon it by article 86 of the NATIONAL CONSTITUTION, may exercise legislative powers when the need is made present and the urgency justifies it, with the support of the best constitutional doctrine and the jurisprudence of the SUPREMA COURT OF NATION JUSTICE.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1- Includes NATIONAL ADMINISTRATION DE ADUANAS to intervene as an agent of retention and/or perception of the value added tax, in accordance with the provisions of the IMPOSITIVA General DIRECTION establishing regimes of retention, perception and payment on account of the aforementioned tax, in exercise of the powers conferred to the latter by article 23, last paragraph, of the Law of Tax on the Attached Value, text replaced by the Law No.

Art. 2°- For the purposes of any action that might be taken by the NATIONAL ADMINISTRATION OF ADUANAS under the provisions of the preceding article, the provisions of article 12, subparagraph (b), of Act No. 22,091 and its amendments shall not apply.

Art. 3°- Note the Honorable Congress of the Nation.

Art. 4°- Communicate, publish, give yourself to the NATIONAL DIRECTION OF THE OFFICIAL REGISTRATION and archvese.- MENEM.- Domingo F. Cavallo