IMPESTS Decree 387/91 Please amend the article 23 of the Internal Revenue Act (t. 1979) and its amendments.

Bs. As., 8/3/91

VISTO is proposed by the MINISTERY OF NATION ECONOMY, and

CONSIDERING:

It is necessary to coordinate the policy of the tobacco sector in order to achieve, at the juncture, a reasonable balance between the various activities that make up it.

That, to that end, it is considered advisable to reduce in DOS (2) points the liquota of article 23 of the Internal Tax Law, text ordered in 1979 and its modifications.

The conditions provided for in article 86 of the Act are met.

That, therefore, it is appropriate to make use of the powers conferred on the NATIONAL EXECUTIVE POWER by article 86.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 . Redeem SETENTA and DOS FOR SCIENTY (72 %) at SETENTA BY SCIENTO (70 %) the liquota set out in section 23 (a), (b) and (c) of the Internal Tax Law, text ordered in 1979 and its amendments.

Art. 2o o The reduction provided for in the previous article shall be governed from the day following the date of publication of the present decree in the Official Gazette.

Art. 3o . Communicate, publish, give to the NATIONAL DIRECTION of the OFFICIAL REGISTRATION and archvese. . MENEM. . Domingo F. Cavallo.