Internal Taxes - Overtase Reduction - Full Text Of The Norm

Original Language Title: IMPUESTOS IMPUESTOS INTERNOS - REDUCCION DE SOBRETASA - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
IMPESTS Decree 1000/91 Transiently redraft the overtase established in article 53 of the Internal Revenue Act (t. 1979) and its amendments.

Bs. As. 28/5/91

VISTO Section 86 of the Internal Revenue Act, as ordered in 1979 and its amendments, as well as Law 23,696 on State Reform and Laws 23,550 and 14,878 and its regulatory decrees, and


That Act No. 23.550 of 21 April 1988, in its article 18, raises the overstatement established by article 53 (a) of the Internal Revenue Act of three per cent (3%) to seven per cent (7%) in order to use those funds additional to the normalization of the viticulture activity affected at that time by deep imbalances in their markets.

That the policy of reconversion of the wine sector and the objectives set by Law 23.550 have been achieved especially in what is linked to the eradication of vineyards, currently reaching a production capacity such that there are no causes that can cause imbalances such as those that gave rise to the implementation of the wine envelope.

That the National Government has initiated a process of deregulation of the economy from the sanction of Laws 23.696 and 23.697.

That this approach is framed by the current policy in other sectors of the economy, the goal of the National Government to expand it to winemaking.

That in the foundational faz the National Institute of Viticulture can be financed without hindrance with what was collected by the original overtase of three percent (3 %) set by the Internal Tax Law, which is consonant with the national policy of rationalization of the State.

That Law 23.696, in its article 61, authorizes the National Executive Power to "suppress, transform, reduce, limit or dissolve the commissions, distributions, entities or agencies created by Special Laws and to transfer and redistribute their assets and funds as it deems appropriate."

Article 86 of the Internal Revenue Act empowers the National Executive Branch to temporarily reduce or increase the charges in the Act, following favourable and well-founded technical reports of the Ministries that have jurisdiction over the corresponding activity, which meets the background raised by the Ministry of Economy and Public Works and Services.

That the present measure is adopted in accordance with the powers under article 86 of the Act on Internal Taxes and its amendments, article 61 of Act No. 23.696 and article 86 of the Constitution.




Article 1 . Surprise 5 per cent (5 per cent) until 1 October 1991 and 3 per cent (3 per cent) from that date and up to 31 December 1992, the overstatement set out in article 53 of the Internal Revenue Act, t. or 1979, and its amendments that were up to seven per cent (7 per cent) by section 18 of Law 23.550.

Art. 2o ∙ Provide for the intervention at the National Institute of Viticulture to assign the necessary resources to the agency, as provided for in article 9 of Law 14.878, to the fulfilment of the emerging obligations of its operation, and to the funding of the Viticulture Development Fund.

Art. 3o The provisions of the above articles shall govern for the imponible facts arising from the day after the date of publication of this Decree in the Official Gazette.

Art. 4o - Tell the Honorable Congress of the Nation.

Art. 5o Communicate, publish, give to the National Bureau of the Official Register and archvese. MENEM. - Sunday F. Cavallo.