Decree No. 2736/91
The scope of the tax determined by article 24 (a) of Act No. 17.741.
Bs. As., 26/12/91
VISTO Law No. 17.741 and Amendments and the state of emergency in which the performance of the functions of the Act is carried out, and
That it is forced, on the path of the reform of the undertaken State, to provide without delay all those aspects that make the balance of its structure, in which the economic dimension must be harmoniously compensated with cultural elements that, while they contain perennial spiritual values, require a modern industrial and commercial instrumentation, which is that of cinematography and audiovisual media, affected today in Argentina of a profound crisis that if it does not find such an urgent remedy.
That in the face of the social significance of the audiovisual media, conceived as authentic vehicles of cultural content, the attempt was made to remedy the profound disruption produced in its normative structure by the emergence of new elements such as television and videogram, managing the process since 1986 of a bill on the subject in the Communications Commission of the Chamber of Deputies, without having to date obtained a pronouncement of the Honorable Congress of the Nation.
That Act No. 17.741, in article 24 (a), institutes the CINEMATOGRAPHIC FUND, a genuine source of economic resources for the promotion of national cinema. It is established as a basal stone of the same, "a tax equivalent to TEN BY SCIENTO (10 %) of the basic price of any locality or ticket delivered free or unravelously to witness cinematographic shows throughout the country, and whatever the area where it is made", having "the entrepreneurs or exhibitors add this tax to the basic price of each locality".
That the production, exhibition and diffusion of the Argentine cinematography constitute the primary objects of application of the CINEMATOGRAFIC FOMENT FUND, which, being fed mainly by the contribution of the spectators, represents no charge for the public era, a circumstance that fits adequately within the framework of modernization and reform of the State.
That to the extent that in recent years a large number of the cinematographic rooms of the country have closed their doors and the existing ones have also seen the number of spectators diminished, the contribution to the CINEMATOGRAFIC FUND has been practically exhausted.
That is the PELICULA the protagonist and center of all the audiovisual activity, being it conceptualized by article 76 of Law No. 17.741, reformed by article 8 of Law No. 20.170, which for all purposes of the Law, legally defines it as "every record of images in motion with or without sound, intended for its projection, television or exhibition by any other means"
That the taxation of article 24 (a), which engraves the presence of cinematographic spectacles "anywhere the scope is made", added to the concept that art. 76 makes of the means by which the exhibition of the film, which can be of any nature, ease the object of the tax, which cannot be confined only in the cinematographic halls, but it must cover the entire activity of the film, whatever the means or support through which it reaches the viewer.
Consequently, the resurgence of national cinema also requires that the encumberment of article 24 (a) of Law No. 17.741 extends in addition to the assumptions provided for in it, to all those responsible for the exhibition of films, by whatever means they do.
In order to monitor such activities, it is necessary that the records specified in article 61 of Act No. 17.741, as amended by article 8 of Act No. 20.170, also include editors, video distributors, as well as video clubs, open and cable television channels and any local or company that is dedicated to the exhibition by the video system, regardless of their gender.
The NATIONAL INSTITUTE OF CINEMATOGRAFIA should be in charge of the application, perception and control of the tax, the NATIONAL INSTITUTO OF CINEMATOGRAFIA must establish the way and time in which the responsible must enter it, as well as the appropriate control instruments for the control of any commercialization of the videogram through the sale, location or public display.
That the fulfillment of the tasks set forth will allow the consistency of the CINEMATOGRAPHIC FUND.
Let the Nros laws. 23.052 and 23.076 and their regulations hold the NATIONAL INSTITUTE OF CINEMATOGRAPHY for the qualification of any film, in order to "establish its aptitude to be seen by minors ... and prevent adults for their content", having to exercise such responsibility over any film whose public marketing is carried out through any medium and whatever its destiny.
That the terminal crisis of national cinema threatens the imminent disappearance of an internal medium and an external representative of our national culture, to which flourish the developed countries of the world contribute, an anxious reality that can no longer wait for the time that would demand the sanction of a law by the Honorable Congress of the Nation to remedy it.
That the situation described as urgent calls for the situation described, inexcusably requiring the immediate adoption of the substantive solutions aimed at preventing the serious damages that would lead to greater delay in their implementation.
That the National Executive Branch, in addition to its powers under article 86 of the National Constitution, may exercise legislative powers when the need is made present and the urgency justifies it, with the support of the best constitutional doctrine and the jurisprudence of the Supreme Court of Justice of the Nation. Thus, Joaquín V. González has argued in his Manual of the Argentine Constitution that "the executive branch can, in dictating general regulations or resolutions, invade the legislative sphere or, in exceptional or urgent cases, believe necessary to anticipate the sanction of a law" (conforme en el mismo sentido Rafael Bielsa, Derecho Administrativo, 1954, Tomo I, p. 309). The Supreme Court of Justice of the Nation has also welcomed this doctrinal position (fall 11: 405; 23: 257).
THE PRESIDENT OF THE ARGENTINA NATION
Article 1 - The tax established by article 24 (a) of Act No. 17.741, shall also apply:
(a) For the sale or location of any recorded videogram, intended for public or private display, whatever its gender. The editors, distributors and video clubs that perform such operations will add a DIEZ FOR SCIENT (10 %) to the basic price of each sale or location;
(b) To the exhibition of movies whatever your genre is through the open or cable TV channels, and in the video-bars and/or in any other place where the cassette video system or any other medium is used. The natural or legal persons performing film exhibits by the means cited in this paragraph shall be responsible for the payment of the tax under the provisions of the NATIONAL INSTITUTE OF CINEMATOGRAFIA concerning the basis of imposition and the other aspect it deems appropriate. The NATIONAL INSTITUTE OF CINEMATOGRAFIA will establish the forms and instruments that suit the perception of the tax on these activities and means, as well as control that the projected films are free of the rights for their public exhibition and count, at least in their original version, with the corresponding certificates of qualification and exhibition.
Art. 2o - The NATIONAL INSTITUTE OF CINEMATOGRAFIA shall exercise control and control over the fulfilment of the obligations referred to in the preceding article.
The instruments necessary for such control shall be of compulsory use, in accordance with article 21 of Act No. 17.741, the costs of implementation and maintenance shall be borne by those responsible.
Art. 3o - Any engraved videogram, whatever its kind, intended for sale or location, for its private or public display, must be qualified in accordance with the rules established by the Nros Laws. 23.052 and 23,076 and their regulatory decrees, except that such a requirement had been fulfilled in the original version submitted and it had not been cut or modified for adaptation to the video.
Art. 4o - Among the records set out in article 61 of Law No. 17.741, as amended by Law No. 20.170, editors, videotape distributors, video clubs, open and cable TV channels, video-bars and all other premises and company dedicated to the sale, location or display of films by the videocassette system or by any other means, those that will be subject to the same obligations as those mentioned.
Art. 5o - Offenders to the provisions set out in this Decree shall be subject to the sanctions laid down in the existing rules governing the promotion, regulation and qualification of cinema.
Art. 6o - Be aware of the relevant aspects of this decree.
Art. 7o - Contact, post, give to the National Directorate of the Official Register and archvese.- MENEM.- Rodolfo A. Diaz.