CINEMATOGRAFIA
Decree 949/92
Amendment to Act No. 17.741 and Decree No. 2736/91.
Bs. As., 15/6/92
VISTO Decree No. 2736 of 26 December 1991 and
CONSIDERING:
That by virtue of the rule of law, the NATIONAL EXECUTIVE POWER exercising legislative powers provided that the encumberment of article 24 (a) of Law No. 17.741 shall be applied in addition to the assumptions provided for in it, to all those responsible for the exhibition of films, by any means whatsoever.
It is necessary to specify some concepts for the purpose of the implementation of the tax and to reconcile the present regulations with the existing cinematographic legislation.
Attentive to the nature of the amended rule, the use by the NATIONAL EXECUTIVE POWER of legislative powers for the dictation of this decree is necessary.
Therefore,
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:
Article 1 - Add to article 5 of Act No. 17.741 the following paragraph: "Without prejudice to the provisions of the first paragraph of this article, the National Director of Cinematography may delegate specific powers to Agency officials."
Art. 2o - Replace section 6 of Act No. 17.741, replaced by section 1 of Act No. 20.170, with the following:
"ARTICULO 6o - The National Director of Cinematography will exercise the legal representation of the NATIONAL INSTITUTE OF CINEMATOGRAFIA and the functions of an administrative judge regarding the application, perception and control of the taxes that are in charge, with the power to determine the taxable matter and the corresponding charges, resolve the claims, repetitions and remedies of reconsideration and apply fines."
"The National Director of Cinematography will determine which officials and to what extent they will replace him in his functions as administrative judge."
Art. 3o - Replace article 1 of Decree No. 2736 of 26 December 1991 with the following:
"ARTICULO 1o - The tax established by Article 24(a) of Law No. 17.741 shall also apply:
(a) The sale or location of all types of engraved videograms intended for public or private display, regardless of their gender.
(b) To display all types of films, regardless of their kind, through open or cable television channels and videobars and/or in any other place where it is made by any means."
Art. 4o - Replace Article 2 of Decree No. 2736 of 26 December 1991 with the following:
"ARTICULO 2o - The editors, distributors and video clubs who carry out the operations referred to in Article 1 (a) are subject to payment of the tax, as well as those responsible for the exhibitions referred to in paragraph (b) of the same article."
"Send by editor who has acquired the marketing rights of the film and exercise them, through transcription of it by any support system."
"It is considered a distributor to those who revise or not the quality of editor, wholesales the copies of the film. It is understood in the definition of videoclub the establishment that is dedicated to the retail marketing of the film, through its location or sale".
Art. 5o - Replace article 3 of Decree No. 2736 of 26 December 1991 with the following:
"ARTICULO 3o - They are exempt from this tax exclusively the operations referred to inc. a) of art. 1st of the present decree, when they are made among persons registered in the records of the NATIONAL INSTITUTE OF CINEMATOGRAFIA as editor, distributor of videograms engraved or holder of video clubs. This agency shall establish the necessary requirements for such exemption."
Art. 6o - Replace article 5 of Decree No. 2736 of 26 December 1991 with the following:
"ARTICLE 5o - The taxable base shall be determined, according to the cases, as follows:
(a) On the price of each sale or location.
(b) For open television channels, on the value of the advertising billing that is processed during the space in which the films are broadcast, the same being understood as that understood from the pre-emission tanda to the post-emission tanda, both included. The billing amount on which the tax will be applied will be reduced before that application in the CINCUENTA BY SCIENTA (50 %) of the sum of the billing values of the previous tanda and the post-emission tanda. The rest of the tandas will be calculated on the SCIENTI (100 %) of your billing. The use of the advertising spaces defined here will always be presumed onerous, except evidence to the contrary.
When the commercial mode of issue of films involves the sale of space, the tax will apply on the total amount of the operation.
(c) For cable television channels: 1. The quotient will be established between the sum of the time of films issued in UN (1) month and the time used in the total issue of the month in question. 2. The resulting percentage will apply over the total billing to users for the payment of the month to which the tax corresponds.
(d) For videobars or similar establishments in which films of any kind are displayed and by any means, on the value of the entrance if any or, if not, on the value of the minimum consumption applied to the SETENTA BY CIENTO (70 %) of the capacity of the premises, as stated in the respective municipal habilitation.
For the purpose of determining the taxable base, the added value tax must be deducted in all cases."
Art. 7o - Replace Article 6 of Decree No. 2736 of 26 December 1991 with the following:
"ARTICULO 6o - The tax liquota will be TEN BY SCIENTO (10 %). The resulting tax shall be liquidated and paid for a calendar month, with the NATIONAL INSTITUTE OF CINEMATOGRAPHY being authorized to set the rules relating to its income, perception, determination and control."
Art. 8o - Replace article 2 (k) of Act No. 17.741 with the following:
"ARTICULO 2o - k) Inspect and verify, through its duly accredited officials or services of third parties that for such purposes contract, compliance with laws, regulations and resolutions that are relevant. For the performance of this function, you may inspect the books and documents of those responsible, establish records of evidence of infringements, make intimations, ex officio estimates, promote investigations, request the shipment of all documentation deemed necessary, exercise judicial action, request search warrants and require the assistance of the public force."
Art. 9o - Replace Article 7 of Decree No. 2736 of 26 December 1991 with the following:
"ARTICULO 7o - The total or partial lack of payment to the expiration of the tax, retentions, perceptions, advances and other payments to the account will arise the obligation, without any interference, to pay together with them and in the concept of surcharge an interest that will set the NATIONAL INSTITUTO OF CINEMATOGRAPHY periodically, up to the triple of the active rate of discount to TREINT
Interests shall be accrued without prejudice to the fines that may correspond.
The obligation to pay these interests persists despite the lack of reserve by the NATIONAL INSTITUTE OF CINEMATOGRAPHY in the payment of the main debt and until the term of the prescription for the collection of the principal debt has elapsed".
Art. 10 - Incorporate as article 8 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 8o - When it is necessary to resort to the judicial track to enforce the enforceable credits and fines, the respective amounts will accrue a computable punitory interest since the filing of the lawsuit.
The application rate and mechanism shall be set in general by the NATIONAL NATIONAL CINEMATOGRAPHY LNSTITUTE, not being able to exceed by more than half the rate to be applied in accordance with the provisions of the previous article."
Art. 11. - Incorporate as Article 9 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 9o - Offenders under the provisions of Act No. 17.741 and its amendments, this decree and its supplementary and regulatory rules shall be subject to the following sanctions regime, without prejudice to the penalties arising from the applicable penal regimes.
(a) FORMAL INFRACTIONS: They shall be repressed with a fine of PESOS A MIL ($ 1000) to PESOS CUATRO MIL ($ 4000), the offenders to the provisions that establish or regulate the performance of formal duties to determine the tax obligation or to verify and monitor the performance of those responsible.
If there is a condemnation of the non-compliance with a requirement of the NATIONAL INSTITUTE OF CINEMATOGRAPHY, the successive repetitions that are formulated from that time that have the purpose of the same formal duty will be subject, if any, to the application of independent fines even if the previous ones were not firm.
(b) OMISION OF IMPESTOS: The person who omits payment of the tax and/or income to account or advances thereof, by the lack of presentation of affidavits, liquidations or other instruments that fulfill their purpose or by being inaccurate the ones presented, shall be punished with a taxable fine between the TREINTA FOR SCIENTO (30 %) and the SETENTA FOR SCIENTO (70 %) of the tax that does not correspond so much
(c) DEFRAUDATION: Anyone who, through deceptive statements or malicious concealments, harms the NATIONAL INSTITUTE OF CINEMATOGRAPHY with tax liquidations that do not correspond to reality, will be punished with a fine of two (2) to ten (10) times the tax evaded.
(d) Those who alter or destroy or in any way commit adultery of the control instruments provided by the NATIONAL INSTITUTE OF CINEMATOGRAPHY shall be liable to a fine of graduation between PESOS CUATRO MIL ($ 4000) to PESOS VEINTE MI ($ 20,000).
The same penalty shall apply to those responsible for the possession or marketing of elements that, having to have incorporated control instruments, do not have them effectively."
Art. 12. - Incorporate as article 10 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 10. - When no affidavits have been made or the submissions are contestable, the NATIONAL INSTITUTE OF CINEMATOGRAPHY shall proceed to establish the taxable matter by liquidating the corresponding taxation, by a certain knowledge of that matter, or by estimation, if the known elements only allow to presume the existence and magnitude of that subject.
In order to carry out inspections and checks, the National Institute of Cinematography shall have the powers of articles 40 and 41 of Law No. 11.683 (t. or. in 1978 and its modifications) and article added after article 41 by Law No. 23.314 and those that replace or replace, without prejudice to the individuals that correspond to it by Law No. 17.741 and its amendments".
Art. 13. - Incorporate as article 11 of Decree No. 2736 of 26 December 1991 the following:
"ARTICULO 11. - The procedure for the determination of office of the tribute and/or the application of fines shall be initiated by the administrative judge, with a hearing to the taxpayer or responsible for the liquidations and other administrative proceedings and of the contests or charges that are made or imposed on him, so that in the term of QUINCE (15) days he may write his disclaimer and offer or present the evidence that they make to him.
After the hearing or the expiration of the stated term, the administrative judge shall issue a ruling based on the determination of the tax and accessories or, if any, by applying the corresponding fine and intimating the relevant payment within the period of QUINCE (15) days.
Where the offences arise on the basis of challenges or observations related to the determination of taxes, the penalties must be applied in the same resolution that determines the tax.
The procedure of this article must also be fulfilled in respect of those responsible for solidarity.
It will not be necessary to issue a resolution by ex officio determining the tax obligation if - before that act - it will be responsible for its conformity with the challenges or charges made, which will then arise the effects of an affidavit for the responsible and an ex officio determination for the NATIONAL INSTITUT OF CINEMATOGRAPHY".
Art. 14. - Incorporate as article 12 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 12. - Where it is necessary to resort to the procedure of ex officio estimation, the provisions of article 25 of Law No. 11.683 (t. or. in 1978 and its modifications) or those that replace or replace it, in the corresponding part, taking into account the structure of the tax in question".
Art. 15. - Incorporate as article 13 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 13. - The determination of the tax, in a certain or presumptive way, may only be amended against the taxpayer in the cases provided for in article 26 of Law No. 11.683 (t. or. in 1978 and its amendments) or those that replace or replace it.
Art. 16. - Incorporate as art. 14 of Decree No. 2736 of 26 December 1991:
"ARTICLE 14. - The NATIONAL INSTITUTE OF CINEMATOGRAFIA is empowered to issue rules of procedure that complement the provisions of this decree. Such rules shall be binding on the NATIONAL INSTITUTE OF CINEMATOGRAPHY and the persons acting before it, since its publication in the Official Gazette."
Art. 17. - Incorporate as article 15 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 15. - The remedies against the resolutions issued by the NATIONAL INSTITUTE OF CINEMATOGRAPHY in matters of tax determination, application of fines and repetitions shall be governed by articles 78, 81, following and concordant of Law No. 11.683 (i.e. in 1978 and amendments) or rules that replace or replace them".
Art. 18. - Incorporate as article 16 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 16. - The fiscal executive judgment shall be governed by article 92, following and concordant of Law 11.683 (t.o. in 1978 and its modifications) or rules that replace or replace it.
Art. 19. - Incorporate as article 17 of Decree No. 2736 of 26 December 1991, the following:
"ARTICLE 17. - Act No. 11.683 (t. or. in 1978 and its amendments) shall be supplemental to the present tax.
Likewise, the tax-related matters which have not been expressly provided for in Act No. 17.741 and its amendments, as well as in Decree No. 2736/91 or the present decree, shall be governed by the provisions of Act No. 11.683 (quoted text) or those that replace or replace them, as long as they are compatible with this tax and are not exclusively related to a particular tax.
Art. 20. - The subject matter of a tax nature dealt with in Decree No. 2736/91 and presently replaces those that may be covered by Act No. 17.741 and its amendments. Please refer to articles 25, 26, 27, 6 second paragraph, 66, 69, 70 and 75 of Act No. 17.741, as amended by articles 4 and 10 of Act No. 20.170.
Art. 21. - Incorporate as article 18 of Decree No. 2736 of 26 December 1991 the following:
"ARTICULO 18. - The editors of any engraved videogram, regardless of their kind intended for sale or location for their public or private exhibition, shall be responsible for making for themselves a qualification that must conform to the categories provided for in Article 3 of Decree No. 828/84 reformed by Article 1 of Decree No. 3899/84. Such a qualification should consist of posters and labels and should lead the exhibition. The works that in their original version have been graded without subsequent modifications to the videogram will be subject to the same. The NATIONAL INSTITUTE OF CINEMATOGRAFIA will retain the qualified competence assigned to it by the Nros Laws. 23.052 and 23,076, who will exercise on his own initiative as many times as he deems appropriate."
Art. 22. - Incorporate as article 19 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 19. - Exempt the power to institute prizes granted to the NATIONAL EXECUTIVE PODER by Law No. 19.363, for the benefit of the locators and videotapes buyers in the video clubs, the NATIONAL EXECUTIVE PODER may provide rules regarding institutional advertising and dissemination of the system of awards of the NATIONAL INSTITUTO of CINEMATOGRAPHY without
Art. 23. - Incorporate as article 20 of Decree No. 2736 of 26 December 1991 the following:
"ARTICULO 20. - The funds collected by the NATIONAL INSTITUTE OF CINEMATOGRAFIA for the Fund for Cinematographic Development shall be deposited by those obliged in the ARGENTINA NATION BANCO or in the banking houses with which the NATIONAL INSTITUTE OF CINEMATOGRAFIA has concluded agreements for this purpose, for which it is expressly authorized. Without prejudice to the above-mentioned conventions, all amounts collected with the stated destination will be transferred to the NATIONAL INSTITUTE OF CINEMATOGRAPHY in the BANCO OF ARGENTINA NATION."
Art. 24. - Incorporate as article 21 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 21. - Provide the NATIONAL INSTITUTE OF CINEMATOGRAPHY so that the funds available from the Film Development Fund are invested in national public titles or in financial placements in the BANCO OF THE ARGENTINA NATION."
Art. 25. - Replace article 17 of Act No. 17.741 as amended by section 2 of Act No. 20.170 with the following:
"ARTICULO 17. -- Failure to comply with the provisions of Article 16 will make the producer of the film liable for the loss of the display quota given to him."
Art. 26. - Replace article 18 of Act No. 17.741 as amended by Article 2 of Act No. 20.170 with the following:
"ARTICLE 18. In the event of non-compliance with the provisions of article 16, and without prejudice to the provisions of articles 17 and 38 of this Act, the NATIONAL INSTITUTE OF CINEMATOGRAFIA may, for the purpose of cancelling the credit it has granted, provide all the benefits that the producer of the aforementioned Agency receives for any purpose, including the appropriate participation in other productions in which he has intervened or intervened".
Art. 27. - Refer to article 7 (d) of Act No. 17.741 as amended by article 1 of Act No. 20.170.
Art. 28. - Replace article 21 of Act No. 17.741 with the following:
"ARTICULO 21. - The NATIONAL INSTITUTE OF CINEMATOGRAFIA is empowered to require control elements such as mechanical and/or electronic records special for the sale of tickets to the exhibition premises or for the invoices and/or sales tickets in all that commercializes videograms or any other control system, such as special computer programs, information support, specific codes etc. This faculty also refers to television stations.
Tickets of access to the exhibition venues, the affidavit forms, the bollery settlements, the tax deposit ballots and, in general, any other control element will be designed by the NATIONAL INSTITUTE OF CINEMATOGRAFIA.
Any company responsible to the NATIONAL INSTITUTE OF CINEMATOGRAFIA shall be obliged to submit to it or to whom it provides for the affidavits, bolery liquidations, control elements and any accounting and legal documentation deemed necessary, when so required."
Art. 29. - Replace article 22 of Act No. 17.741 as amended by section 2 of Act No. 20.170 with the following:
"ARTICULO 22. - Any person who forges or commits or alters documentation, forms, tickets or entries or control instruments provided by the NATIONAL INSTITUTE OF CINEMATOGRAFIA shall be repressed with the penalty set out in article 289 of the Penal Code, without prejudice to the entry of the omitted tax, the surcharges and the fines that correspond. Any person who is untruthful in the reference to the data presented by the NATIONAL INSTITUTE OF CINEMATOGRAPH shall be punished by temporary or permanent disqualification to enjoy all the benefits of this law, without prejudice to the other penalties or sanctions that correspond.
Art. 30. - Incorporate as article 22 of Decree No. 2736 of 26 December 1991, the following:
"ARTICULO 22. - The provisions of article 62 of Act No. 17.741 as amended by article 10 of Act No. 20.170 and the provisions of article 63 of Act No. 17.741 shall extend to cases of transfer of exploitation in which it intervenes as a transmitter of any of the subjects to which it is appropriate to be registered in the records of the NACIONAL INSTITUTO of CINEMATOGRAFIA resellers.
Art. 31. - The provisions of this decree shall enter into force:
(a) The tax provisions of article 1 (a) of Decree No. 2736/91, beginning on 1 April 1992;
(b) Those relating to the tax set out in article 1 (b) of Decree No. 2736/91 from the first day of the second month following the date of publication of the present decree.
Art. 32. - Be aware of the relevant aspects of this decree.
Art. 33. - Contact, post, give to the National Directorate of the Official Register and archvese.- MENEM - Antonio F. Salonia. - Domingo F. Cavallo.
