Bs. As. 29/12/1992
VISTO the provisions of article 86 of the Internal Revenue Act, a text ordered in 1979 and its moditifs and the Nros Decrees. 2756 of 26 December 1991, 611 of 10 September 1991 and 1084 of 6 June 1991 and
That the above-mentioned law empowers the NATIONAL EXECUTIVE PODER to leave without effect temporarily, when so advised by the economic situation, the levies provided for in it.
That exercising such power was established by Decree No. 2756/91 the extension of the reduction of the liquor established by article 45 of the Law on Internal Taxes of VEINTISIETE by SCIENTH (27%) to the TRECE WITH CIENTA CINCUENTA (13.50%), carried out by Decree No. 591/91.
That said resolution proved to be an effective element in the reactivation of the productive sector of decks and tyres
That through the Nros Decrees. 611/91 and 1084/91 were discontinued the levy established by the Internal Revenue Act on electronic and appliances products
That this measure was an appropriate tool for the reactivation of the aforementioned sectors
That in that order of ideas it was considered appropriate to extend the effects of the above-mentioned rules
That the technical bodies of the MINISTERY OF ECONOMY AND ARTWORKS AND SERVICES PUBLICS have issued a favorable opinion.
That the Directorate-General for Legal Affairs of the Ministry of Economic Affairs and PUBLICS has taken the intervention that falls within it in accordance with article 7 (d) of Law No. 19.549
That this Decree is issued in the use of the powers conferred by article 86 of the Internal Revenue Act, which was ordained in 1979 and its amendments
THE PRESIDENT OF THE ARGENTINA REPUBLIC
RIGHT:Article 1 ∙ Proprove the validity of the provisions of Decree No. 2756/91 until 31 December 1993 inclusive. (Note Infoleg: by art. 1st Decree No. 1033/1995 B.O. 08/01/1996 extends the validity of this article from 1 January 1996 to 31 December 1996, inclusive. Previous: Decree No. 2347/1994 B.O. 03/01/1995; Decree No. 2717/1993 B.O. 04/01/1994) Art. 2o ∙ The application of the established levy on national and imported products detailed in tables I and II, annexed to article 70 (a) and (b) of the Internal Revenue Act, an orderly text in 1979 and its amendments, as follows:
85.14. The entire game.
84.12. The whole of the game, except the loose parts and pieces of the game, only.
84.19. Domestic appliances for washing dishes only.
85.06. The whole of the game, excluding the hoppers, fans and vacuum cleaners for family use, the loose parts and parts, only.
85.07. The whole of the game, excluding the shearers, the loose parts and pieces without distinction of the game, only.
85.12. The whole of the game, including cooking ovens for foods using electromagnetic waves or radiofrequency energy, excluding water heaters or other liquids that are not boilers for immersion of domestic use, electrical appliances for heating of premises and analogous uses, electric plates, kitchens and cooks for loose household uses only, parts of heating, and parts only.
85.15. Receptors, recorders and/or sound players.
92.11. The entire game.(Article replaced by Article 1 of the Decree No. 1700/1993 B.O. 19/08/1993) Art. 3o... The provisions of the preceding article shall apply to the imponible facts arising from 1 January 1993 to 31 December 1993, both inclusive dates. (Note Infoleg: by art. 1st Decree No. 1033/1995 B.O. 08/01/1996 extends the validity of this article from 1 January 1996 to 31 December 1996, inclusive. Previous: Decree No. 2347/1994 B.O. 03/01/1995; Decree No. 2717/1993 B.O. 04/01/1994) Art. 4o - Tell the HONORABLE CONGRESS OF NATION Art. 5o Communicate, publish, give to the National Bureau of the Official Register and archvese. Sunday F. Cavallo.