Bs. As., 13/4/92
VISTO the provisions of article 19, paragraph 8, of Act No. 23.905, and
That this rule incorporates a Chapter following Chapter XIII of Law No. 11.683, a text ordained in 1978 and its amendments, which contemplates a special regime of control of certain taxes whose collection is carried out by the IMPOSITTIVE GENERAL DIRECTION.
That by Article ... (I) of this Chapter it is up to the NATIONAL EXECUTIVE PODER to have the application of the regime concerned.
That has taken due intervention the General DIRECTION OF JURIDIC MATTERS of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 Artículo Dispose the application throughout the territory of the Nation, with respect to taxes on profits, on assets, to aggregate and internal value (except the taxes provided for in articles 23 and 23 bis) and on the exercises initiated as of 1 April 1992, including, of the regime established in the Chapter incorporated below Chapter XIII of Law No11,683, text ordered in 1978 and its amendments, by Section 19, item 8, paragraph 8.
The provisions of the preceding paragraph do not reach any tax-retention agents who have failed to act as such.Art. 2o o When the circumstances provided for in Article ... (III) of the incorporated Chapter referred to in the previous Article are verified, the IMPOSTITIVE GENERAL DIRECTION may only assert the presumption established in Article ... (IV) and the following of the said Chapter, when the percentage of inaccuracy determined in the base period is not less than the TREINTA per SCIENTO (30%).
In cases where, in accordance with the above paragraph, the presumption referred therein should be asserted and the taxpayer testifies to the contrary, the determination made by the IMPOSTITIVE GENERAL DIRECTION shall be understood to all the effects carried out in accordance with paragraph 1 of Article ... (III), thus not applicable to the provisions provided for in this Chapter for the determinations made in accordance with item 2.Art. 3o o Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.