Tax Stamps - Exemption - Full Text Of The Norm

Original Language Title: IMPUESTOS IMPUESTOS DE SELLOS - EXIMICION - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
IMPOSTS Decree 206/92 Explain the seal tax to agreements between the National Social Security Administration and banking entities governed by Law 21.526.

Bs. As., 24/1/92


The introduction of the single contribution of social security, which requires a rethinking of the income-perception regime resulting from the aforementioned contribution to be made through the financial entities governed by law 21.526.

Further agreements between the National Social Security Administration and each of the banks governed by the above-mentioned law shall be held in merit.

That in order to reduce the collection costs of the National Social Security Administration it is necessary to exempt the seal tax from the conventions that take place within the framework of the situation described and those related to the payment of retirement assets and other debts for the passive class.

That the present measure is determined in accordance with the powers provided for in article 59 of the Sealing Tax Act (text ordered in 1986 and its amendments).




Art. 1o o Seal tax shall be exempt from the acts between the NATIONAL ADMINISTRATION OF SECURITY SOCIAL, and banking entities governed by Act No. 21.526, which are intended to regulate procedures for the perception of income derived from the single social security contribution regime. The actions of the above-mentioned entities relating to the payment of retirement and other debts paid to the passive class will be equally open.

Art. 2o o This decree shall enter into force on the day of its publication in the Official Gazette.

Art. 3o o Communicate, publish, give to the National Directorate of the Official Register. . MENEM. . Domingo F. Cavallo.