Internal Taxes - Reduce Sunrise Alicuotas - Full Text Of The Norm

Original Language Title: IMPUESTOS IMPUESTOS INTERNOS - REDUCEN ALICUOTAS SUNTUARIOS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Employees Decree 1166/1993 Revise the liquors in article 63 of the Internal Revenue Act (t. or 1979 and its amendments) for the Suntue Objects and replace article 83 of the Regulations of the Law of the Area.

Bs. As. :8/6/93



It is necessary to coordinate tax policy with the remaining measures taken without strengthening the process of stability and reactivation of the economy.

In this regard, it is considered advisable to reduce the liquotas established in article 63 of the Internal Revenue Act (text ordered in 1979 and its modifications) for the sunken objects, also eliminating the waterfall effect of the gravel on these products.

That the proposed measure is intended to lead to a change in the trend of production levels, improving the efficiency and competitiveness of the sectors involved, also inducing greater transparency that will highlight the actual structure of the different stages of production and marketing of the encumbered products, which will facilitate the control and fulfilment of the tax obligations of those sectors

That in order for the reduction of the tax to be reflected in a correlative decrease in the prices with which the products reach the consumers, an adequacy of the same is foreseen to the concessional reduction, for the purpose of not denaturalizing the last beneficiary of the measure.

Moreover, in order to ensure that the proposed rule does not result in the reduction of tax resources, the reduction of the tax shall be, at a minimum, compensated by a higher basic collection, in addition to the domestic tax, the tax on profits and the added value.

That, in order to properly frame and ensure the functioning of the above scheme, agreement has been concluded as a prerequisite with the main representatives of the sector reached by the measure.

That the legal service of the MINISTERY OF ECONOMY AND ARTWORKS AND SERVICES PUBLICS considers this measure to be legally viable.

That, therefore, it is appropriate to make use of the powers conferred on the NATIONAL EXECUTIVE POWER, by article 86 of the Internal Revenue Act (text ordered in 1979 and its amendments).




Article 1 - Redeem the liquors set out in the first and second paragraphs of art. 63 of the Internal Revenue Act (text ordered in 1979 and its amendments) to CINCO BY CIENTO (5 %) and DOS BY CIENTO (2 %), respectively. Art. 2o - Sustain art. 83 of the Regulatory Decree of the Internal Revenue Act (text ordered in 1979 and its amendments), by the following:

"ARTICLE 83. ∙ For the purposes of payment of this tax, the person responsible may notify the amount of the internal tax corresponding to the purchase of sumptuous objects, either transferring them in the same state or forming part of other encumbered summons, provided that the amount is discriminated against in the respective invoice or equivalent document.

In accordance with the provisions of the sixth paragraph of Article 76 of the Law, the value of the boxes or cases may not be deducted from the price invoiced by the sumptuous objects transferred. "

Art. 3o The provisions of this decree shall enter into force for the imponible facts arising from the day after their publication in the Official Gazette and until 31 May 1995. (Note Infoleg: by art. 6th Decree No. 404/1996 B.O. 15/04/1996 is extended from 1 June 1996 and until 31 May 1997 the validity of this Decree. Previous extension: Decree No. 741/1995 B.O. 01/06/1995) Art. 4o - Tell the HONORABLE CONGRESS OF NATION. Art. 5o Contact, post, give to the National Directorate of the Official Registration and Archdiocese. Sunday F. Cavallo.